|The tribe has a detailed water and sewer ordinance which includes utility rates and fees, administration and enforcement, discontinuance, restoration of services, a disconnection notice template, a final disconnection notice template, and procedures for reconnection. Pursuant to section 2.14 of the utility ordinance, any bill not paid by the 20th of the following month is considered delinquent and notice is sent. A 'services turn-off' notice is sent one week following the delinquency notice stating time and date services will be discontinued if account remains delinquent. Akiak Native Community has discontinued water and sewer services to nine homes due to delinquent accounts. Although the water and sewer ordinance is in place, RUBA staff was unable to verify that it has been approved or adopted the council. Utility customers are billed on a regular basis as the tribe has a contractual agreement with ANTHC for the Billing Assistance program.
A computer generated accounts receivable aging report was provided by ANTHC's Billing Assistance program reflecting utility past due utility accounts 30, 60, 90, 120, and over 120 days including the amounts due. The August 2011 report reviewed by RUBA staff, indicated 36 accounts were past due more than 120 days for a total of $12,299.55 not collected by the tribe; this is an increase from the completion of the July assessment. It does not appear that the IRA council is enforcing section 2.14 of its utility ordinance. Therefore, is not in compliance with the first essential indicator of the Accounting Systems section.
Akiak Native Community uses QuickBooks Pro 2009 for its accounting and payroll. The bookkeeper, proficient in QuickBooks and the tribe's finances, was able to quickly generate the necessary documents as requested to meet essential indicator compliance. Bank statements are reconciled on a monthly basis by the bookkeeper and approved by the administrator. The administrator approves all check/purchase requests after verifying the funds are available in the budget. RUBA staff reviewed an account file which included an approved purchase order, the invoice, payment for purchase, and a copy of the check for payment.