Quarterly Report: 2014, April - June (Q4), Iliamna

Community:
Iliamna 
Staff:
Roberta Eleazer  
DCRA Regional Office:
Anchorage regional office 
Gov't Type:
Federally Recognized Tribe 
Borough:
Lake and Peninsula Borough 
Agreement?
No 
Agreement Date:
 
Entity:
Village of Iliamna 
Population:
97 2013 Department of Labor Estimate 
Assessment Status:
Assessment Completed 
Assessment Date:
4/9/2014 
Exp Date:
 
Last Updated:
6/20/2014 
Community Sanitation Overview:
Iliamna is located on the northwest side of Iliamna Lake, 225 miles southwest of Anchorage. It is near the Lake Clark Park and Preserve. Iliamna residents are using individual water wells and septic systems. Eighty-five percent of homes are fully plumbed. A 270-foot well provides water to the community building/village office/washeteria. The washeteria is small; only one washer and dryer are available. Wastewater pumping services are provided by the village. Wastewater is transported by the village or individuals to the sewage lagoon. The INN Electric Cooperative owns a diesel plant in Newhalen and 50 miles of distribution line which connect the three communities. The Tazimina Hydroelectric Project powers Iliamna, Newhalen and Nondalton.  
RUBA Status & Activities This Qtr:
RUBA staff travelled to Iliamna to conduct a utility management assessment this quarter. During the visit RUBA staff met with Iliamna tribal council staff to provide an introduction of the RUBA program and explain the assessment’s indicators. The Iliamna Tribal Council (ITC) writes grants to secure funds which provide services, including sanitation services, for those who live in Iliamna. The ITC participated in their last RUBA assessment in 2007. The village council operates the landfill and the wastewater lagoon. Iliamna residents use individual water wells and wastewater systems. Eighty-five of the homes are fully plumbed and a 270-foot well provides water to the community buildings, the village office and the washeteria. The Indian Environmental General Assistance Program (IGAP) coordinator and village council are seeking grant funding to update the landfill. The tribal council bills annually for the landfill. The council is concerned about the closing of the Pebble Mine which could greatly impact the FY15 budget, including the utility budget. Also this quarter, the city clerk requested an Elected Officials Management for Rural Utilities training for the council. 
RUBA Activities for the Coming Qtr:
RUBA staff has been requested to conduct the Elected Officials Management for Rural Utilities training for the council in August.
Scores:
 
Essential Indicators:
24 of 24
Sustainable Indicators:
22 of 22
Total Score:
46 of 46

Finances

Essential Indicators
Answer Question
Yes All revenues and expenses for the utility are listed in the utility budget.
Yes The utility has adopted a balanced realistic budget.
Yes Monthly financial reports are prepared and submitted to the policy making board.
Yes The utility is current in paying all water/wastewater electric bills.
Yes The utility has on hand a year's adequate fuel supply or it has a financial plan to purchase an adequate supply.
Yes The utility is receiving revenues (user fees or other sources) sufficient to cover operating expenses.
Sustainable Indicators
Answer Question
N/A The utility is receiving revenues (user fees or other sources sufficient to cover operating expenses and Repair & Replacement (R) costs.
Yes YTD revenues are at a level equal to or above those budgeted.
Yes YTD expenditures are at a level equal to or below those budgeted.
Yes A monthly manager's report is prepared.
Yes Budget amendments are completed and adopted as necessary.
Finances Comments
The council has adopted a realistic and balanced budget based on a federal fiscal year running from October 1 through September 30. The tribe also has a general budget with each grant identified and costs associated with it listed under expenses. Salaries and wages, internet access, telephone/fax, electricity, and heating fuel are listed as expenses under the IGAP account. QuickBooks Pro has been utilized for most of the village council's accounting and bookkeeping functions. The tribe bills annually for landfill and wastewater services. The rates are $200 per year for residential and $3,800 for commercial businesses. Wastewater is pumped and transported to the wastewater lagoon as requested, at a cost of $150 for residents and $400 commercial. The sanitation equipment and employee are partly funded through Bureau of Indian Affairs IGAP environmental grants. There are eight commercial enterprises which utilize the landfill services and nineteen residential. The landfill employees a full-time on-site operator and is open from 9:00 to 5:00 daily. The landfill is fenced and gated. Unburnables are buried. The village administrator did express concern that that the closing of the Pebble Mine could greatly impact the FY15 budget. Mine employees were local residents or lived in a local lodge and helicoptered into the mine. Pebble paid an annual fee for landfill usage, and supported community projects. Currently there is not a separate account for the Repair and Replacement of the sanitation equipment. Three air taxis utilize the Iliamna airport for an average of six flights a day; therefore there have not been any disruptions in service associated with not having parts on hand for the sanitation truck. The administrator prepares a monthly summary report and profit and loss statement to the council. Each service is partly funded by BIA grants which are closely monitored by staff and the council. Financial reports comparing budgeted and actual amounts are given monthly to council members.

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.
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 tribe has a collection policy and bills for the landfill on a yearly basis. Customers pre-pay for the sanitation services. The accounts receivable system tracks customers' payments and reports past due accounts and amount. The tribe's purchasing policy requires three quotes for any proposed purchases valued over $500 ,along with a purchase order request. The tribe’s board approves any purchases over $5,000 beforehand.

Tax Problems

Essential Indicators
Answer Question
Yes The utility has a system to accurately calculate, track, and report payroll tax liabilities.
Yes The utility is current on filing tax reports.
Yes The utility is current on making tax deposits.
N/A 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
Payroll expenses are listed under each grant account. RUBA staff received a signed authorization to request tax information clearance from the IRS dated May 27, 2014 and clearance for the tribe on June 9, 2014. According to the state Department of Labor and Workforce Development, the utility is current on making state unemployment tax contributions.

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 tribe’s insurance policy is through Travelers Property Casualty Company of America and is valid through June 14, 2014. Proof of coverage is posted in the tribal office. The tribe has an extensive personnel policy covering attendance, holidays, travel and reimbursement, and hiring practices. Personnel folders are kept in a locked drawer and include I-9 forms, letters of acceptance, employment applications, and job descriptions. The administrative assistant is adequately trained to manage personnel issues, having been a human resources director for a large corporation for six years and attending numerous professional workshops and conferences. Employees are required by the Bureau of Indian Affairs (BIA) to attend training for each grant.

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.
Yes The policy making body enforces utility policy.
Yes The utility has an adequately trained manager.
Yes The utility has an adequately trained bookkeeper.
N/A 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 entity that owns the sanitation services is known. The council has adopted a constitution with rules and regulations necessary to give it the authority to operate. The tribal administrator is well trained and does the bookkeeping. She has held the position for many years. The assistant administrator worked for the council from 1999 to 2005, but left to become the Human Resource Director for a local mining company. She has been reemployed as the village assistant administrator for one year. The tribe provided their organizational chart that reflects the current structure. The tribal council is the governing body of the community and meets the first Tuesday of every month, as required by the tribal constitution. The meeting agendas are posted at the council building and the local store.

Operation of Utility

Essential Indicators
Answer Question
N/A 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.
N/A The utility has completed and distributed its "Consumer Confidence Report".
N/A The utility is not on the "Significant Non-Complier" (SNC) list.
N/A The utility maintains an inventory control list.
N/A The utility maintains a critical spare parts list.
Operation of Utility Comments
The tribe does not own, operate, or manage a public water system and therefore is not required to have a certified utility operator. The relevant indicator in this section has therefore been marked 'N/A'. There is a safety manual on record for the landfill. Written reports are not submitted to the administrator; however the council uses the facility regularly, talks with the operator and is active in working to upgrade the facility. The tribe is not required to complete and distribute a Consumer Confidence Report (CCR) and it is not required to submit water samples. Individuals did state, however, that they test their wells yearly.