|The tribe has not provided the Bethel RUBA office with an adopted budget for FY11, FY12, FY13 or FY14. From January 6-10, 2014, Bethel RUBA staff traveled to Akiachak to assist tribal administrative staff creating a FY14 draft budget/multi-month financial report spreadsheet. Since the tribe had not provided a budget for RUBA for compliance for over four years, considerable time was spent with tribal staff trying to come up with realistic numbers for a FY14 draft budget. Bethel staff met with the tribal administrator, business manager, bookkeeper and accountant to make a list of departments, enterprises, active grants and local revenue sources the tribe had. Then Bethel RUBA staff worked with the business manager and the accountant to come up with budget estimates for the tribe’s departments and enterprises. The accountant was able to provide FY13 revenues and expenses for seven of tribe’s federal grants. These amounts were entered into the spreadsheet as a starting point for FY14 projections. Bethel RUBA staff then provided written guidance and advised tribal staff to finish up work on the FY14 draft budget that was done during the visit and present it to the tribal council for review and adoption. However, as of the date of this writing an adopted FY14 budget has not been provided which is needed to evaluate essential and sustainable indicators of this section. Tribal council minutes were provided for meetings held on August 15, September 19 and October 17, 2013. However, accompanying monthly financial reports were not mentioned in the minutes. Council meeting minutes need to document or note that monthly financial reports were reviewed by council members to meet RUBA standards. The tribe has significant delinquent balances with Akiachak Limited (the community's electric company) and on State of Alaska DCRA 2012 and 2013 bulk fuel loans.