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Capacity Indicator: Finances
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Essential Indicators
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Yes
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All revenues and expenses for the utility are listed in the utility budget. |
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Yes
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The utility has adopted a balanced realistic budget. |
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Yes
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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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Yes
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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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Yes
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YTD revenues are at a level equal to or above those budgeted. |
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Yes
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YTD expenditures are at a level equal to or below those budgeted. |
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Yes
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A monthly manager's report is prepared. |
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Yes
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Budget amendments are completed and adopted as necessary. |
| Finances Comment: |
The tribal council is the governing body of the utility, and meets as required. The community has a utility budget which separates utility enterprises from the general budget, allowing a clear financial picture of the utility services the city provides. Water utility rates do not cover operating expenses, although the community has resources allocated for subsidy of the water utility. Kenai Peninsula Revenue Sharing is allocated for fuel and electricity costs related to the water utility, as well as subsidizing water testing costs. Port Graham does not have a repair and maintenance account established for its water utility; water utility equipment replacement has never been substantial enough to require sizeable resource allocation. RUBA staff advised that the development of such an account would be best practice, while noting that the community has been able to access granting support for needed repairs and upgrades.
The 2011 single audit notes that the council is dependent upon federal and state revenues to provide over 87% of total revenue. Potential reduction of federal or state grant funding could impair the community's ability to continue general government operations. RUBA encourages decreasing reliance on grant funding to subsidize the water and wastewater utility; a rate study to evaluate possible user fee increases and their implementation could engender increased financial self-sufficiency for the water utility.
Financial reports are given to the tribal council monthly. The community also voluntarily produces a single audit report on a yearly basis, which provides detailed financial information to the governing body.
The community operates on a calendar fiscal year. Primary grant revenue is provided by Community Revenue Sharing funds, and multiple additional grants are passed through Chugachmiut, the regional tribal consortium. These include BIA funds, ICWA, IMLS (library), Small Tribes, DOT, Rasmuson Foundation, IGAP, Elder Nutrition, IHS, Tribal Youth Program, and many more. The community has many active programs, with separate budgets and accounting. It is apparent while visiting Port Graham that social service and community livability programs have accumulated to produce a community in which people have access to many services. A considerable amount of activity and employment are generated through this array of grant-supported programming.
Fuel is readily available, with purchases month to month or as needed. Port Graham Corporation owns the community fuel farm; the tribal administrator notes that the facility is well managed. Residents pay market rate for their heating and vehicle fuel.
Electricity is provided by Homer Electric Association, and the community is current with payment.
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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: |
Port Graham is carefully managed in terms of accounting systems, operating with multiple trained bookkeeping employees. The tribal administrator has held her position since 1976 and has 19 years of bookkeeping experience; two additional bookkeeping employees are responsible for payroll, accounts receivable and accounts payable.
An innovative collections policy allows residents to pay down past-due bills by supplying fish to the elder program and to community potlucks or by working for the community on maintenance tasks, road work, or cleaning projects. Individual curb stops allow disconnection; over-due accounts receive notices and can be shut off for non-payment.
The community uses the Fundware program through the North Pacific Rim Housing Authority, which provides oversight and IT support. Funding agencies utilize electronic deposits to consign grant monies to the community.
Oversight and controls for purchases are developed. Decision making related to disbursement in excess of budgeted amounts is determined by the tribal administrator, in conjunction with the tribal president. Purchases over $5,000 are reviewed by the tribal council.
A cash receipt system is in place, and only two employees have access to the safe. It is difficult for residents to cash checks as there are no banking facilities in the community; the tribal office cashes checks, but asks for payment on Water/Sewer balances as a cost of that service.
Bank reconciliations are accomplished monthly by a professional contracted accountant.
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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: |
A signed Authorization to Request Federal Tax Information was sent to the IRS on January 4, 2013. Previous Tax information shows the tribe is compliant with federal tax filing, deposits and has no record of a lien.
Tax clearance from the Alaska Department of Labor dated December 14, 2012 has been granted.
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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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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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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: |
Port Graham has workers' compensation insurance with Traveler's Insurance Company to March 2013. The community's personnel policy (adopted in August 2010) is comprehensive. New hires have a ninety day probationary period. Job descriptions are maintained for all positions. Payroll advances are available, but may only be granted in the amount of wages already earned. The community offers 10 paid holidays to employees per year.
Port Graham offers a defined contribution pension plan to qualified employees, a notable personnel practice in a small Alaskan community. Employees can qualify for the program after a year of service, and the council contributes eight percent of participating employees' yearly compensation. Seven employees participate in this plan.
Individual personnel folders contain all required information, including I-9s, job applications, and personnel actions. These files are meticulously organized, locked and protected.
Formal performance evaluations are done at the end of the 90 day probationary period, and then are performed annually. Employee evaluation is done verbally and then recorded in writing and included in the employee's personnel file.
Personal leave is offered to both full and part-time employees, and an accrual schedule is published in the Personnel Policy and Procedure manual. The Personnel Policy and Procedure manual also includes provisions for grievance procedure, unpaid leave, children in the workplace, drug and alcohol policy, and recruitment guidelines.
The tribal administrator has taken Human Resources (HR) training, as well as communication training, to strengthen her personnel management capabilities.
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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 tribal council meets regularly and opens its meetings to the public. The council is adequately involved in discussion and shared decision making related to utility management. Council members are all listed on utility disconnection notices, in order to make clear their commitment to involvement in the collections process.
As previously mentioned, the community's team of bookkeepers is well-qualified and have access to outside support through Chugachmiut and the North Pacific Rim Housing Authority. The general tone of the tribal office is one of humming efficiency - from the neatly organized notebooks of grant and financial paperwork to the multiple offices of bookkeepers and grant-funded project managers.
The water utility operator was certified in both Water Treatment and Water Distribution, though these certifications have lapsed. The operator is scheduled to attend the intermediate level operator training May 13-17 and will be testing for the Level II water treatment certification.
He regularly interacts with the assigned Remote Maintenance Worker (RMW), who has visited on-site to assist with current distribution system issues. An unidentified leak necessitated a response; the community water operator turned off water to distinct portions of the community on different nights to detect the location of the leak. This detection project was well noticed, with signs posted in community buildings.
The Port Graham Water and Wastewater Rules and Regulations document was adopted by resolution by the Village Council in 2007. It is comprehensive and clearly written.
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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 utility operator received certification as Level 1 Provisional in Water Distribution and Water Treatment Level 1, although both certifications expired in December 2012; CEU requirements for renewal are not yet met. A secondary/back-up water operator is not certified, but has been trained on-site to cover for the primary operator in his absence. As the primary operator seldom leaves the community, the back-up operator noted that he found it difficult to remember procedure and required repeated orientation. In response to this difficulty, he has begun a project to photograph each step of the water treatment process, creating a PowerPoint that he can access on his portable computer when he needs to confirm steps in the treatment process. This is such an excellent and creative idea that RUBA staff has shared it with other communities in workshops, as an example of innovative problem solving.
RUBA staff encourages city staff to provide support of the secondary water operators training and certification, as well as renewing the certifications of the primary operator. Neither operator is certified in Wastewater Distribution or Treatment.
The primary water operator was engaged in trouble shooting an unidentified leak in the distribution system during the on-site RUBA visit; RUBA staff was able to tour the water treatment facility with the secondary operator.
The Port Graham water treatment facility is markedly clean and well organized. The wastewater lagoon is fenced and protected.
A copy of the Consumer Confidence Report was provided; as well as including it with monthly utility bills, it was posted in community buildings.
Due to the unavailability of the primary water operator, it is unknown whether the utility has an inventory control or critical spare parts list. It is not known if the utility holds designated or documented safety meetings. These indicators can be adjusted if this documentation is provided.
The community is not listed on the October 2012 Significant Non-Compiler (SNC) list of water quality violations.
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