|The governing body recently adopted a collections policy by adopting their finalized utility ordinance. The utility has incorporated several new collection practices, which have improved their collection rate. The utility is trying to enforce their collections policy through the use of some innovative collections methods before resorting to disconnecting service on delinquent accounts. The utility bills on a regular basis; however, the bills only reflect the current month billing. Past due amounts are not shown on the bills.
Tribal government facilities are not currently being billed for utility services. The manager explained that in the past, the tribal government facilities were charged for water, sewer and garbage services. During their last audit, it was recommended by the auditors that it was not proper for the utility to charge the tribal government facilities for services.
The community is currently using QuickBooks for their accounts receivable, accounts payable, and payroll. The community uses a manual receipt book system to record incoming funds, which is later entered into QuickBooks. The same receipt book is used for all funds coming into the community. The QuickBooks program appears to be working well for them with very few problems. The utility uses both purchase orders and request for checks, which are reviewed and signed by the manager.