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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: |
There is no recorded FY 13 budget for the water utility in Crooked Creek submitted to the RUBA program
Middle Kuskokwim Electric Cooperative, C/O Raven Technology Services provides the electric in Crooked Creek and the tribe is current with the utility bills.
Fuel is supplied from a local vendor and the tribe does not have a fuel shortage.
The manager is also the Tribal President and Administrator and provides the council with financial and operational information, although a FY13 budget has not been submitted to generate monthly financial reports.
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Capacity Indicator: Accounting Systems
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Essential Indicators
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Yes
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The utility has adopted a collection policy and actively follows it. |
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Yes
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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: |
The Crooked Creek Traditional Council has a collection policy that was adopted on May 8, 2008 that states that if payment is not received and a repayment agreement has not been signed seven days after the past due notice was mailed, the clerk may begin collection actions.
Bills are sent to customers on the first of each month. Currently there are only the clinic and school that receive a water usage bill as the two are the only water customers within the community. Residents are on a honey bucket system and the watering point is managed by the Crooked Creek Traditional Council.
The Crooked Creek Traditional Council uses 2010 QuickBooks Premier for Non-Profits and uses Windows 7 for the accounting computer.
The President has stated that all financial transactions are done with check, and any tokens bought with cash is recorded on a daily token log. To conserve paper, the bookkeeper and President are thinking of going to a weekly or monthly token log.
The bookkeeper manages all fund expenditures and has to get approval from the President to ensure that funds are available.
Bank reconciliations are done using QuickBooks.
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Capacity Indicator: Tax Problems
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Essential Indicators
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No
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The utility has a system to accurately calculate, track, and report payroll tax liabilities. |
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No
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The utility is current on filing tax reports. |
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No
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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 Crooked Creek Traditional Council has not provided a signed Authorization to Request Federal Tax Information as of April 4, 2013 to the RUBA staff. RUBA staff sent the tax information form on March 1 and April 4, 2013.
The Department of Labor and Workforce Development, Employment Security Divisions report from December 14, 2012 states that the city is not in compliance with state tax filing, deposits and is not 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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No
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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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Yes
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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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No
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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: |
The Crooked Creek Traditional Council had purchased workers' compensation insurance through Umialik Insurance Company and coverage was from January 19, 2012 to January 19, 2013. No new coverage is listed.
The Crooked Creek internal controls document has the internal administrative and accounting controls and job descriptions.
All personnel folders are kept in a locked file cabinet in the council office.
The council does not require a probationary period for all new hires.
Trainings are offered when funding is available.
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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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Yes
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The utility has an adequately trained manager. |
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Yes
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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 Crooked Creek Traditional Council is a Bureau of Indian Affairs (BIA) federally recognized tribe.
The council is the policy making body for the utility and meets every second Tuesday of every month.
The President is considered the utility manager as the operators report to the President and council. The President has also been the tribal office administrator since 2003. The President's resume was received and has the duties that the President has covered both as tribal office administrator and President.
The bookkeeper has been employed with the tribe since 2005 and continues to be self sufficient and proactive with accounting issues.
Primary water treatment plant operator is certified in Water Treatment 1, Waste Water Collection Provisional and Water Distribution Provisional and has been employed with the tribe since approximately 1998 to present.
Resumes for the bookkeeper and water treatment operator were provided to the Anchorage RUBA staff.
The organizational structure is in the Crooked Creek Wastewater Utility Business Plan.
As a traditional council, the tribe is not required to have regular scheduled meetings, but has established the second Tuesday as a regular meeting each month.
Public notices are posted and has the topics of each meeting.
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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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Yes
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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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No
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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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Yes
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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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Yes
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The utility is not on the "Significant Non-Complier" (SNC) list. |
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No
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The utility maintains an inventory control list. |
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No
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The utility maintains a critical spare parts list. |
| Operation of Utility Comment: |
The primary water treatment plant operator is certified in Water Treatment 1, Waste Water Collection Provisional and Water Distribution Provisional and has been employed with the tribe since approximately 1998.
The RMW stated that he has a copy of the operations and maintenance manual for the water treatment plant.
Spot checks are made by the operator and there are some issues that the operator has repaired onsite. One issue is a crack in the settling tanks that has been repaired and the operator routinely checks to ensure that the crack is repaired and not leaking.
Since there is only one operator, the utility does not hold formal safety meetings.
There have been no level of service problems due to management issues.
The utility is not on the January 2013 SNC list.
The operator knows what parts are needed and orders them as needed. No current inventory or critical spare part lists are maintained.
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