|While there is an overall operating budget, Ugashik Traditional Village does not have an operating budget for a utility. They do not currently have a utility established, however, Ugashik Traditional Village does have a washeteria that is being operated. The washeteria is open and is monitored only for the small amount of money that is deposited for use of the equipment. There is no documentation showing the monies collected or the operating expenses from the washeteria. RUBA staff recommends that the washeteria be operated as a utility with a separate budget and accounting records.
A monthly financial statement is not prepared because accounting and billing systems have not been set up. When these systems are in place, the finance officer will develop a report. Without a financial report, it is unclear whether sufficient revenues are being collected or whether revenues and expenditures can be tracked with the budget. Electricity is supplied to the community building by a generator. Each home owns a generator with a thousand gallon fuel tank and they generate their own electricity. Fuel is purchased by each resident making an order for the amount they need for their household. Currently, the community has four one-thousand gallon tanks for the community center. Any additional fuel is purchased from Pilot Point. The fuel is used to operate the generator for the washeteria and community building. The trash is handled individually by each resident, and there is no clear procedure of how the landfill is maintained.
Because the washeteria is not setup as a utility, operating expenses and revenues collected are not accounted for separately. Until a decision is made to operate the washeteria as an enterprise with a budget and financial reports, operating costs will be unknown and effective management will be difficult.
A monthly manager's report is now being completed since the new manager has been hired. Previously, the administrative assistant was providing monthly reports.