Quarterly Report: 2007, July - September (Q1), Allakaket

Community:
Allakaket 
Staff:
Andy Durny  
DCRA Regional Office:
 
Gov't Type:
Federally Recognized Tribe 
Borough:
 
Agreement?
No 
Agreement Date:
 
Entity:
Allakaket Village 
Population:
87  
Assessment Status:
 
Assessment Date:
 
Exp Date:
 
Last Updated:
11/29/2006 
Community Sanitation Overview:
Most public facilities were severely damaged in the 1994 Koyukuk River flood. Major components have been replaced -- construction of a new washeteria, well and treatment plant, 100,000-gal. water storage tank, sewage lagoon, and force main was completed last year. The new washeteria opened to the public on August 6, 2005. The City subsequently sold the old washeteria building and lagoon to the school district. The Allakaket Tribal Council manages and operates the new washeteria. No households have plumbing: residents carry treated water from the washeteria, and haul honey buckets or use pit privies. A new landfill and access road have been completed.  
RUBA Status & Activities This Qtr:
Allakaket does not meet all essential indicators. In 2005 the Allakaket Tribal Council signed an agreement with the City, accepting responsibility for management and operation of the new washeteria. The Tribal Council subsequently experienced financial and administrative difficulties due to understaffing, turnover, and lack of qualified personnel. The Tribal Council hired a temporary bookkeeper to straighten out the financial records in January 2006, and the position was later made permanent. The previous administrator quit in May 2006; several temporary administrators were hired since then, but the administrator position is currently vacant. During this quarter RUBA staff traveled to Allakaket July 24-27 to provide on-site training and assistance to the bookkeeper; RUBA staff also helped the temporary administrator complete financial reports needed to get reimbursements for some grant expenditures that had already been paid. RUBA staff provided additional on-site assistance to the bookkeeper and administrator on August 22-23. There have been considerable improvements in the recordkeeping, but additional work is needed to complete corrections and updates of the financial recordkeeping and reporting system. Additional training and assistance will be needed. During this quarter, RUBA staff also provided information to the Tribal Council via phone and mail regarding general government, financial reporting, utility ordinances and utility management. RUBA staff also provided information to the city clerk regarding elections, financial matters, and ordinances. 
RUBA Activities for the Coming Qtr:
Monitor and assist as needed. Provide additional on-site training and assistance to the bookkeeper to get financial records up to date.
Scores:
 
Essential Indicators:
10 of 27
Sustainable Indicators:
9 of 27
Total Score:
19 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.
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
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
We do not have a copy of the utility's current fiscal year budget, nor of the Tribal Council's overall budget or program budgets yet. The tribe's Quickbooks files need to be corrected and updated.

Accounting Systems

Essential Indicators
Answer Question
Yes 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.
No 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.
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.
Accounting Systems Comments
The utility does not have customers other than laundromat users. As such, the utility does not require a collection policy, does not have customers to bill, and does not track customers and past due accounts. The Tribe has a chart of accounts to identify income and expense categories for the utility and for other departments and classes, but the chart should be simplified to make it easier to use. An accounts payable system, payroll system and cash receipts system are in place, but were not always properly used. Additional work is needed to code past income and expenses to the proper accounts. RUBA staff is available to provide assistance and training.

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
According to phone contact with IRS, the Allakaket Tribal Council has not submitted any tax deposits or reports for 2005; deposits have been made for the first, second, and third quarters of 2006, but no reports have been submitted for 2006. Alaska Department of Labor has received reports and deposits for the 1st and 4th quarters of 2005 but not for the 2nd and 3rd. No report has been submitted to DOL for the 2nd quarter of 2006.

Personnel System

Essential Indicators
Answer Question
No 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.
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.
Yes 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.
Personnel System Comments
In general, the Allakaket Tribal Council has adopted the personnel policies of Tanana Chiefs Conference.

Organizational Management

Essential Indicators
Answer Question
Yes 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.
Yes 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
Answer Question
No 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
Although the City and Tribal Councils signed an agreement last year transferring management responsibility of the new washeteria to the Tribal Council, the Tribal Council has reportedly suggested transferring management responsibility back to the city. No action has been taken yet regarding this matter.

Operation of Utility

Essential Indicators
Answer Question
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
Answer Question
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.
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.
No 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.
No The utility maintains an inventory control list.
No The utility maintains a critical spare parts list.
Operation of Utility Comments
Brian Henry, the water plant operator, has a Water Distribution OIT certificate good through 12-31-2006.