Quarterly Report: 2013, October - December (Q2), Nanwalek

Community:
Nanwalek 
Staff:
Jedediah Smith  
DCRA Regional Office:
 
Gov't Type:
Federally Recognized Tribe 
Borough:
 
Agreement?
No 
Agreement Date:
 
Entity:
Native Village of Nanwalek 
Population:
222  
Assessment Status:
 
Assessment Date:
 
Exp Date:
 
Last Updated:
2/8/2013 
Community Sanitation Overview:
Water is derived from a surface stream and is treated; a new surface water source is under development. Nanwalek has a piped water and wastewater system which serves all homes in the village; most are completely plumbed. The village needs a larger water storage tank, new water and wastewater mains, new fire hydrants, and a landfill expansion. 
RUBA Status & Activities This Qtr:
Nanwalek's RUBA assessment was completed in July 2010, and has now expired. RUBA staff have not received any documentation as of January 4, 2013. 
RUBA Activities for the Coming Qtr:
New Anchorage RUBA staff will travel to community January 22, 2013 for introductions to utility staff.
Scores:
 
Essential Indicators:
17 of 27
Sustainable Indicators:
22 of 27
Total Score:
39 of 54

Finances

Essential Indicators
Answer Question
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.
Yes 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
Answer Question
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.
Finances Comments
No documentation as of January 4, 2013. The bulk fuel facilities have a 24,000 gallon diesel tank and a 12,000 gallon gas tank. Each tank is kept at an adequate supply of fuel year round.

Accounting Systems

Essential Indicators
Answer Question
No The utility has adopted a collection policy and actively follows it.
Yes The utility bills customers on a regular basis.
Yes An accounts receivable system is in place which tracks customers and reports past due accounts and amounts.
Yes An accounts payable system is in place.
Yes The payroll system correctly calculates payroll and keeps records.
Yes A cash receipt system is in place that records incoming money and how it was spent.
Yes The utility has a cash disbursement system that records how money was spent.
Sustainable Indicators
Answer Question
Yes A chart of accounts is used that identifies categories in a reasonable, usable manner.
Yes Monthly bank reconciliations have been completed for all utility accounts.
Yes The utility has a purchasing system that requires approval prior to purchase, and the approval process compares proposed purchases to budgeted amounts.
Accounting Systems Comments
The Nanwalek IRA Tribal Council amended and adopted their collection policy as of April 15, 2011. In the community, not all of the homes have curb stops and those homes cannot be disconnected. The homes that do have stops are not being disconnected for non-payment. Customers are billed on a regular basis (monthly). All customers are being tracked through Nanwalek's QuickBooks accounting system. QuickBooks is used to monitor accounts payable, accounts receivable, and calculate payroll and records are kept on file in the system. The bookkeeper has created a chart of accounts that identifies categories in a reasonable, usable manner. Monthly bank reconciliations are completed for accounts. The current system for cash receipts to record incoming money is for staff to write a receipt of payment to the customer and enter the payment on the customer's account in QuickBooks. The bookkeeper then makes a deposit to the bank. The utility has a purchasing system that requires approval through the tribal administrator. The council must approve any items costing more than $5,000.

Tax Problems

Essential Indicators
Answer Question
Yes 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.
Tax Problems Comments
An Authorization to Request Federal Tax Information form was not received from the community as of January 4, 2013. Tax clearance from the Alaska Department of Labor dated December 14, 2012 has been granted. The Nanwalek IRA Tribal Council has a system in place to accurately calculate, track and report payroll tax liabilities. The bookkeeper files taxes online each pay period.

Personnel System

Essential Indicators
Answer Question
Yes The utility has a posted workers compensation insurance policy in effect.
Sustainable Indicators
Answer Question
Yes The utility has adopted and uses a Personnel Policy, which has been reviewed by an attorney, AML or Commerce for topics and language.
Yes The utility has adequate written job descriptions for all positions.
Yes The utility has adopted and follows a written personnel evaluation process that ties the job description to the evaluation.
Yes The utility has an adequate written hiring process.
Yes The utility has personnel folders on every employee that contain at least: I-9, Job Application and Letter of Acceptance.
Yes The utility has a probationary period for new hires that includes orientation, job training/oversight, and evaluations.
Yes The utility provides training opportunities to staff as needed and available.
Personnel System Comments
The Nanwalek IRA Tribal Council has a posted workers' compensation insurance policy from Liberty Northwest Insurance Corporation that is in effect from September 17, 2012 to September 17, 2013. The Tribal Administrator stated the Tribal Council follows the written personnel policy closely. The original policy was reviewed by Chugachmiut however, the administrator stated an updating and revising process is underway for all current written job descriptions within the tribal staff. The utility's personnel folders are orderly and contain a check list cover for each personnel file. Included on the check list is job application, job description, offer letter, payroll action form, W-4, I-9 with proper documentation, Alaska new hire reporting form, and drug free workplace agreement. There is a 90-day probation period for new hires. The staff is given opportunities to attend training and are allowed if funds are available or when opportunities by other sponsors become available.

Organizational Management

Essential Indicators
Answer Question
Yes The entity that owns the utility is known; the entity that will operate the utility is set.
Yes The policy making body is active in policy making of the utility.
No The policy making body enforces utility policy.
Yes The utility has an adequately trained manager.
Yes The utility has an adequately trained bookkeeper.
Yes The utility has an adequately trained operator or operators.
Yes The utility has adopted the necessary ordinances (or rules and regulations) necessary to give it the authority to operate.
Sustainable Indicators
Answer Question
Yes The utility has adopted an organizational chart that reflects the current structure.
Yes The policy making body meets as required.
Yes The utility complies with the open meeting act for all meetings.
Organizational Management Comments
The Nanwalek IRA owns the utility and is known as the entity that operates the utility. The council is active in policy making of the utility and has adopted ordinances for the utility. They currently do not always enforce all policies; an example of non-enforcement is the collection policy. The utility has adopted the required ordinances that authorize it to operate. A Provisional Certificate of Public Convenience and Necessity has been issued for water and wastewater service from the Regulatory Commission of Alaska. The Nanwalek IRA Tribal Council has an adequately trained bookkeeper who has attended the QuickBooks training offered by the RUBA program, and who has received on-site assistance to correct billing issues. The tribe also has an adequately trained administrator/manager. One of the Nanwalek operators is certified in Water Treatment Provisional and Water Distribution Provisional to 03/18/2013, with Continuing Education Units (CEUs)in place for renewal. The second operator holds Water Treatment Provisional and Water Distribution Provisional certifications to 12/31/2012, with Continuing Education Units not yet complete. Currently, Nanwalek Water Plant has been designated a Level 2 plant. The utility has adopted an organizational chart that reflects the current structure. Though it is not required to by law, the council meets regularly and complies with the open meeting act.

Operation of Utility

Essential Indicators
Answer Question
Yes The utility operator(s) are actively working towards necessary certification.
Yes The utility has a preventative maintenance plan developed for the existing sanitation facilities.
Sustainable Indicators
Answer Question
Yes 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.
Yes The utility has a safety manual and holds safety meetings.
Yes Utility facilities have not suffered any major problems/outages due to management issues that are unresolved.
Yes The utility is operating at the level of service that was proposed.
Yes The operator provides status reports to the manager on a routine basis.
Yes The utility has completed and distributed its "Consumer Confidence Report".
Yes The utility is not on the "Significant Non-Complier" (SNC) list.
Yes The utility maintains an inventory control list.
Yes The utility maintains a critical spare parts list.
Operation of Utility Comments
Both Nanwalek Utility Operators have completed and passed the Provisional Level 1 exams in water treatment and distribution. The utility operator is being assisted by the Remote Maintenance Worker from the Village Safe Water program. The utility also received a Provisional Certification from the Regulatory Commission of Alaska and is working at the level of service proposed. The utility uses the Operation and Maintenance manual as the safety manual. The utility operator provides status reports to staff members in recently organized safety meetings. The Nanwalek utility meets all required drinking water regulations and is not on the October 2012 Significant Non-Compiler List. A written list of inventory and critical spare parts is now available. RUBA staff was informed that the utility tries to buy what is needed but does not always have the funding. The operations manager reports directly to the administrator on a regular basis.