Quarterly Report: 2006, April - June (Q4), Crooked Creek

Community:
Crooked Creek 
Staff:
Jimmy Smith  
DCRA Regional Office:
 
Gov't Type:
Federally Recognized Tribe 
Borough:
 
Agreement?
No 
Agreement Date:
 
Entity:
Village of Crooked Creek 
Population:
145  
Assessment Status:
 
Assessment Date:
 
Exp Date:
 
Last Updated:
7/26/2006 
Community Sanitation Overview:
All homes lack plumbing; residents haul water and honeybuckets. A new well provides treated water, and a new washeteria has been completed. The school, store, and three homes have individual wells, septic tanks and plumbing. The school septic drainfield is failing. The community needs a new water tank and landfill with access road. Electricity is provided by Middle Kuskokwim Electric Cooperative. 
RUBA Status & Activities This Qtr:
RUBA staff traveled to the community and did a RUBA reassessment the end of March 2006. An updated RUBA assessment of the community was completed and submitted to the community for the ten day reivew. A finalized copy was be submitted to the community and ANTHC. Crooked Creek is still unable to meet all essential indicators. 
RUBA Activities for the Coming Qtr:
RUBA staff will continue to work with the community over the phone, fax and email.
Scores:
 
Essential Indicators:
12 of 27
Sustainable Indicators:
16 of 25
Total Score:
28 of 52

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.
Yes A monthly manager's report is prepared.
No Budget amendments are completed and adopted as necessary.
Finances Comments
Crooked Creek Traditional Council has an annual budget of $118,393. from their Tribal Allocation program monitored by the Bureau of Indian Affairs which the tribe draws on every quarter. Although a budget is submitted to BIA for the allocation program, the Tribe does not have a budget for the Clinic, Washeteria and Pump House. The Tribe breaks out the expenses each quarter using their economic check register and creates an expense report for the Council. It is recommended that the Tribe create a more realistic financial reporting system to use with established budgets in place for all the departments under the Tribal Council. The manager provides a verbal report to the council members at their regularly scheduled council meetings.

Accounting Systems

Essential Indicators
Answer Question
No The utility has adopted a collection policy and actively follows it.
Yes 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.
Yes 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.
Yes 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
The RUBA staff provided a sample collection policy and water sewer ordinance to the staff members for review. The staff does not have an account receivable or payable system in place. They pay all invoices as they receive them and make copies of all the checks which are traced back to the bank account through their deposits. The staff is entering financial information to the computer for better accounting records. The staff is using QuickBooks Basic FY04 version. RUBA made recommendations to the staff to purchase QuickBooks Pro version. The staff planned to attend a QuickBooks class in Anchorage in April of 2006. The staff should start taking advantage of entering and using the QuickBooks accounting software for the Council. This will help with the financial and accounting needs for the council.

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
The Crooked Creek Traditional Council signed an Authorization to Request Federal Tax Release in March of 2005. Based on the Federal tax release information the Council had signed, the Council lacked 940 forms for tax period beginning December 2001 through December 2002. IRS indicated the Tribe owes federal taxes for 3rd Quarter 2005. The Tribe stated they have since paid the amount. No recorded Notice of Federal tax lien was noted at this time.

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.
Yes 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 Council staff is in the process of purchasing workers compensation insurance. After the staff receives the workers compensation policy a copy of this will be sent to the RUBA staff. The Tribal Council should purchase a filing cabinet that locks to keep all the confidential folders in a secured location. The individual personnel folders should at least contain I-9, Job application and Letter of Acceptance.

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.
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.
Yes The policy making body meets as required.
Yes The utility complies with the open meeting act for all meetings.
Organizational Management Comments
RUBA staff provided the Traditional Council staff a sample piped water sewer ordinance for review. Once the staff has reviewed the sample water sewer ordinance they will present their recommendations to the Council members. The Tribal Council meets once a month and the staff does a verbal report of the activities to the council members.

Operation of Utility

Essential Indicators
Answer Question
Yes 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.
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".
N/A 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
A preventative maintenance plan needs to be developed for the existing washeteria and watering point. The two operators are OIT certified with one operator who is certified as a Level I in water treatment. The operator's certifications will expire on 12/31/06.