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Capacity Indicator: Finances
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Essential Indicators
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No
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All revenues and expenses for the utility are listed in the utility budget. |
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No
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The utility has adopted a balanced realistic budget. |
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No
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Monthly financial reports are prepared and submitted to the policy making board. |
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Yes
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The utility is current in paying all water/wastewater electric bills. |
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Yes
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The utility has on hand a year's adequate fuel supply or it has a financial plan to purchase an adequate supply. |
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No
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The utility is receiving revenues (user fees or other sources) sufficient to cover operating expenses. |
Sustainable Indicators
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No
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The utility is receiving revenues (user fees or other sources sufficient to cover operating expenses and Repair & Replacement (R) costs. |
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No
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YTD revenues are at a level equal to or above those budgeted. |
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No
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YTD expenditures are at a level equal to or below those budgeted. |
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No
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A monthly manager's report is prepared. |
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No
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Budget amendments are completed and adopted as necessary. |
| Finances Comment: |
Kongiganak Traditional Council is a calendar year. The CY13 budget has not been submitted to the Bethel regional office. The last finance report received was in June 2011, but no meeting minutes although staff said finance reports were given to the council members. Current finance reports needed with copies of meeting minutes. Without the finance reports RUBA could not determine if the utility was receiving revenues sufficient to cover operating expense. An updated organizational chart is on file. The Kongiganak Traditional Council does not collect service fees except from the school which is billed quarterly per school year. They submitted a copy of their last billing that was made to the school. Administrator purchased and received 5000 gallons of HF #1 and use Community Revenue Sharing funds to pay for it. More fuel will be ordered to top off the bulk fuel tank. They are planning to use both Community Revenue Sharing and bulk fuel loan to pay for the fuel. Residents purchase prepaid water from the water treatment plant. They are current on all water/wastewater electric bills.
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Capacity Indicator: Accounting Systems
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Essential Indicators
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No
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The utility has adopted a collection policy and actively follows it. |
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No
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The utility bills customers on a regular basis. |
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Yes
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An accounts receivable system is in place which tracks customers and reports past due accounts and amounts. |
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Yes
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An accounts payable system is in place. |
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Yes
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The payroll system correctly calculates payroll and keeps records. |
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Yes
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A cash receipt system is in place that records incoming money and how it was spent. |
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Yes
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The utility has a cash disbursement system that records how money was spent. |
Sustainable Indicators
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Yes
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A chart of accounts is used that identifies categories in a reasonable, usable manner. |
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Yes
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Monthly bank reconciliations have been completed for all utility accounts. |
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Yes
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The utility has a purchasing system that requires approval prior to purchase, and the approval process compares proposed purchases to budgeted amounts. |
| Accounting Systems Comment: |
Kongiganak Traditional Council has on file a revised ordinance which stated a fifteen dollar service fee. According to the administrator the fee was discontinued because people dispose of their own honeybuckets at the lagoon site. Prepaid water is purchased from the laundromat. The ordinance specifies handling procedures and the designated site for the honeybuckets. The school is billed annually. The accounting system is managed with QuickBooks. Kongiganak Traditional Council submitted a reconciled account listing which contained fund balances for each department.
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Capacity Indicator: Tax Problems
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Essential Indicators
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Yes
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The utility has a system to accurately calculate, track, and report payroll tax liabilities. |
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Yes
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The utility is current on filing tax reports. |
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Yes
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The utility is current on making tax deposits. |
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N/A
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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 Comment: |
The utility uses the QuickBooks to accurately calculate, track, and report payroll tax liabilities. The Alaska Department of Labor deemed the tribal council in compliance with tax deposits and reports up to December 2012. IRS deemed Kongiganak Traditional Council compliant on March 14, 13. No tax liens were reported on the January-February 2013 Lien Watch.
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Capacity Indicator: Personnel System
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Essential Indicators
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Yes
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The utility has a posted workers compensation insurance policy in effect. |
Sustainable Indicators
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Yes
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The utility has adopted and uses a Personnel Policy, which has been reviewed by an attorney, AML or Commerce for topics and language. |
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Yes
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The utility has adequate written job descriptions for all positions. |
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Yes
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The utility has adopted and follows a written personnel evaluation process that ties the job description to the evaluation. |
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Yes
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The utility has an adequate written hiring process. |
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No
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The utility has personnel folders on every employee that contain at least: I-9, Job Application and Letter of Acceptance. |
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Yes
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The utility has a probationary period for new hires that includes orientation, job training/oversight, and evaluations. |
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Yes
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The utility provides training opportunities to staff as needed and available. |
| Personnel System Comment: |
Workers compensation insurance coverage is through Liberty Mutual effective May 17, 2012 to May 17, 2013. The Bethel regional office has a copy of the personnel policy, which includes job descriptions. This personnel policy is currently being updated. All staff are evaluated each year. The utilities director emphasized that the operators are on a performance based evaluation and their hours are based on their workload. Spot checking one personnel file contained no I-9s. The personnel policy contains provisions for an employee probation period which is followed. When training opportunities become available for employees, they are allowed to attend.
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Capacity Indicator: Organizational Management
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Essential Indicators
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Yes
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The entity that owns the utility is known; the entity that will operate the utility is set. |
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Yes
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The policy making body is active in policy making of the utility. |
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Yes
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The policy making body enforces utility policy. |
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No
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The utility has an adequately trained manager. |
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No
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The utility has an adequately trained bookkeeper. |
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Yes
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The utility has an adequately trained operator or operators. |
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Yes
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The utility has adopted the necessary ordinances (or rules and regulations) necessary to give it the authority to operate. |
Sustainable Indicators
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Yes
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The utility has adopted an organizational chart that reflects the current structure. |
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Yes
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The policy making body meets as required. |
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Yes
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The utility complies with the open meeting act for all meetings. |
| Organizational Management Comment: |
The utility ordinance is on file in the Bethel regional office. Kongiganak Traditional Council has provided training and education certificates for the bookkeeper. The bookkeeper is going on maternity leave from March to end of May 2013, an assistant bookkeeper was appointed but she needs training in accounting and QuickBooks. The manager is new and needs further training in administration and finance and utility management. Both operators are not certified but are experienced and both are planning to attend classes to get certification. Kongiganak Traditional Council's organizational chart is filed in the Bethel regional office. Meetings are regularly scheduled every month and are open to the public and comply with the open meeting act.
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Capacity Indicator: Operation of Utility
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Essential Indicators
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Yes
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The utility operator(s) are actively working towards necessary certification. |
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Yes
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The utility has a preventative maintenance plan developed for the existing sanitation facilities. |
Sustainable Indicators
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No
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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. |
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Yes
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The utility has a safety manual and holds safety meetings. |
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Yes
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Utility facilities have not suffered any major problems/outages due to management issues that are unresolved. |
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Yes
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The utility is operating at the level of service that was proposed. |
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No
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The operator provides status reports to the manager on a routine basis. |
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Yes
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The utility has completed and distributed its "Consumer Confidence Report". |
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No
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The utility is not on the "Significant Non-Complier" (SNC) list. |
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Yes
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The utility maintains an inventory control list. |
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Yes
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The utility maintains a critical spare parts list. |
| Operation of Utility Comment: |
Both utility operators are not certified, but the main operator was certified in the past; both have experience and are planning to attend classes to get certifications. The file in the Bethel regional office contains Kongiganak Traditional Council's preventative maintenance plan. The administrator did not specify any spot checks for the utility. The utility has SNC violations in SWTR and Stage 1. Inventory control lists and critical spare parts list have been provided to the Bethel regional office.
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