RUBA Community Status Report

Community Name: Takotna


Community:

Takotna

RUBA:

No

Staff:

Robin Eleazer

Agreement:

No

DCA Region:

Anchorage

Agreement Date:

Region:

Interior

Exp Date:

Govt Type(s):

Tribal Council

Borough:

Unorganized

Assessment Date:

1/30/2007

Population:

39

Active Community:

Yes

Date Updated:

9/25/2013


Community Sanitation Overview:

Water from Gold Creek is treated and hauled by residents from the washeteria. Water is also hauled from the Takotna Waterworks. Approximately 20% of homes have storage tanks with running water for the kitchen, but no homes are completely plumbed. Community buildings use individual wells and septic tanks. Honeybuckets and outhouses are used for sewage disposal. A feasibility study for water and sewer improvements is complete, but funds have not been secured for construction.

RUBA Status
and Activities
this Quarter:

On July 7, RUBA staff contacted the acting tribal administrator to check in and was told the tribe would be holding elections later in the week, and she anticipated about a dozen eligible members would be voting. The administrator also said the former bookkeeper has resumed working with the tribe and helping with many financial issues. The acting administrator said she would be in touch with RUBA staff regarding the election results and would follow up about a possible assessment once the council members had met. On September 11, the tribal administrator informed RUBA staff that the tribal council had voted on its constitution, a big step in the reformation of the tribal council in Takotna. The administrator was encouraged by this step and requested assistance in bringing the utility into compliance, and specifically requested help with federal employment tax issues. The Takotna Tribe has not submitted quarterly filings or payments to the IRS since 2011. RUBA staff will plan a trip to Takotna to provide on-site assistance in October.

 

Capacity Indicator: Finances

Essential Indicators:

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:

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.

No

A monthly manager's report is prepared.

No

Budget amendments are completed and adopted as necessary.

Comment:

The utility has no budget and the administrator is currently working to resume bookkeeping for the tribe.

 

Capacity Indicator: Accounting Systems

Essential Indicators:

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:

No

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.

No

The utility has a purchasing system that requires approval prior to purchase, and the approval process compares proposed purchases to budgeted amounts.

Comment:

Current information is not available.

 

Capacity Indicator: Tax Problems

Essential Indicators:

No

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.

Comment:

Takotna is not in compliance with filing and tax payments, according to the Taxpayer Advocate Office. A signed release for Federal Tax information was returned by the IRS indicating the Takotna Tribe has not filed quarterly forms since the final quarter in 2011, nor has it made tax payments. This may be due, in part, to not having any employees. However, on-site assistance will be necessary to determine what other bookkeeping issues the Tribe may have incurred during its period of dormancy. Tax clearance from the Alaska Department of Labor has not been granted. Takotna is not listed in the July-August 2013 Lien Watch report.

 

Capacity Indicator: Personnel System

Essential Indicators:

No

The utility has a posted workers compensation insurance policy in effect.

Sustainable Indicators:

No

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.

Comment:

No current documentation is available at this time.

 

Capacity Indicator: Organizational Management

Essential Indicators:

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:

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.

Comment:

No current documentation is available at this time.

 

Capacity Indicator: Operation of Utility

Essential Indicators:

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:

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.

Comment:

The utility has a trained operator with a certification set to expire 12/31/2014. The utility is on the SNC list and has not submitted water samples for testing.

RUBA Activities for the Coming Quarter:

RUBA staff will continue to work with the Takotna Tribe and recommends conducting an assessment of the utility in the coming quarter. Additionally, the Takotna tribe has previous tax liabilities that must be addressed through 941 quarterly report filings.