|The city subsidizes their water and sewer department through gaming activities, a two percent sales tax, Community Revenue Sharing (CRS) and PILT funds. Therefore, CYF's RUBA assessment is based on the entire city budget. A FY 2011 budget and accompanying resolution was passed on July 19, 2010 in the detailed format provided in Division of Community and Regional Affairs (DCRA) City Budget Manual. However, CYF's FY 2011 budget does not include payroll taxes for eight departments (administration, police water, streets and roads, electric utility, water and sewer, garbage and landfill sewer, land planner and bingo) which have salary line items.
CYF has faithfully provided Bethel RUBA office with its monthly financial reports for over six consecutive months; however, the reports do not include detailed year-to-date revenues and year-to-date expenditures for all city departments. The monthly financial reports provide budgeted allocations for one month per report and will need to be amended to reflect the budgeted allocations for the entire fiscal year. Minutes from June, July, and August 2010, council meetings document that monthly financial reports are reviewed by the city's governing body. Electricity is provided by Naterkaq Light Plant, an enterprise owned by the city. The city pays for electric for its water building, the city garage, and a Village Safe Water camp. The city received a bulk fuel delivery of 34,000 gallons of diesel # 1 from Delta Western on September 25, 2010. CYF paid for the fuel and delivery by passing a reassignment resolution directing thirty-seven percent of their FY 2011 Community Revenue Sharing and PILT funds to Delta Western.