PYRAMID LAKE PAIUTE TRIBE

PYRAMID LAKE PAIUTE TRIBE

ANNUAL FINANCIAL UPDATE

FY 2022 Budget, Historical Data & Trends, and CARES

& ARPA report

The Office of the Comptroller

Douglas Williams

PYRAMID LAKE PAIUTE TRIBE ANNUAL FINANCIAL UPDATE

Governmental Department of the Pyramid Lake Paiute Tribe

General Fund

Statement of Revenues, Expenditures, and Changes in Fund Balance

2018 2019 2020 2021 4-year average

Revenues

9,704,811.06 7,269,516.05 11,014,833.66 9,814,638.05 9,450,949.71

Expenditures

8,388,241.66 8,615,804.58 10,565,142.90 8,015,734.62 8,896,230.94

Net position

(Loss) | 1,316,569.40 (1,346,288.53) 449,690.76 1,798,903.43 554,718.77

The picture shows the changes of the Tribe’s General Fund net position. There is a 9.4 million

dollar 4-year average of revenue generated by the Tribe. Revenues include indirect collection,

taxes, and other governmental revenues from permits, leases, rent. Etc. The expenditures are

comprised of all of the General Fund programs expenditures for the year. The General Fund has

an 8.8 million dollar 4-year expenditure average. The General Fund has an overall positive net

position and 4-year average of 554,718.77.

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PYRAMID LAKE PAIUTE TRIBE ANNUAL FINANCIAL UPDATE

General Fund Revenues

2018 2019 2020 2021

4-year average

Indirect collection

2,707,013.39 2,309,075.52 2,226,774.83 _2,775,977.42 2,504,710.29

Tax collection

1,592,298.96 1,730,178.92 1,795,592.28 1,974,697.47 1,773,191.91

Governmental

5,405,498.71 3,230,261.61 6,992,466.55 5,063,963.16 5,173,047.51

The General Fund revenues can be broken into three main sources of revenue, indirect, tax, and

governmental revenues. The 4-year trend of each revenue fluctuates year-to-year. The Tribe’s

indirect has a 4-year average of 2,504,710.29 each year. The Tax has an average of

1,773,191.91. The general government revenue average is 5,173,047.51. It is important to note

that the indirect and tax revenues are above the yearly average for 2021.

The Tribe’s indirect revenue includes all of the indirect applied to and collected from all tribal

and non-tribal (GF) programs, agencies, departments, identified as follows;

e BIA (638) e Commerce

(13%) e Defense

e Interior (Non- e Education

638) (1%) e Energy

e IHS (638) e EEOC

(30%) e EPA (5%)

e HHS (Non-638) e Homeland

(6%) Security

e Agriculture e HUD

IMLS

Justice (5%)

Labor

Transportation

(4%)

State & Other

BIA (100-297)

Tribal (34%)

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PYRAMID LAKE PAIUTE TRIBE ANNUAL FINANCIAL UPDATE

The Tribe’s tax revenue consists of admin fuel refund, interest, seller’s permit —

tax, fines & penalties, sales tax, diesel fuel tax, possessory interest, souvenir

license, tobacco, regular fuel, trans lent lodging, use tax, mineral severance, and

annual slot tax.

Grant Funds

Sum of Received during period

Sum of Federal expenditures

Agency ‘20 ‘20

DEPARTMENT OF HEALTH AND HUMAN SERVICES: 6,312,497.52 6,896,296.68 _

DEPARTMENT OF HOMELAND SECURITY 637,657.25 533,439.42

_ DEPARTMENT OF JUSTICE: 1,032,845.34 1,054,565.84

DEPARTMENT OF THE INTERIOR: 23,276,656.30 20,036,745.97

_ INSTITUTE OF MUSEUM AND LIBRARY SERVICES: 118,983.00 58,906.09

NON FEDERAL: 412,824.59 -

U.S. DEPARTMENT OF AGRICULTURE: 14,841.68 12,601.00

U.S. DEPARTMENT OF TRANSPORTATION 947,469.56 625,427.34

U.S. ENVIRONMENTAL PROTECTION AGENCY 668,156.88 732,587.43

Grand Total 33,421,932.12 ee

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PYRAMID LAKE PAIUTE TRIBE ANNUAL FINANCIAL UPDATE

CARES Report

CARES Fund

Revenues

COVID-19 REVENUE

Total Revenues

Direct Expenditures

Administration costs

Burial

Buildings retrofit

Cleaning supplies

Emergency vehicles

Enterprise

Food program

Lake closure

Payroll support

PUD

Telecommute

Food Distribution Center

Distance learning

IT project

EMS living quarters

Daycare modular - Wadsworth & Nixon

GWGSP

Total Direct Expenditures

Net Income/(Loss)

Total Budget

17,331,090.69

17,331,090.69

17,268,945.33

62,145.36

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PYRAMID LAKE PAIUTE TRIBE ANNUAL FINANCIAL UPDATE

American Rescue Plan Act

ARPA Funds — $20,018,883.56 awarded. There are 5 allocations for the use of

these funds, approved by PLPT Tribal Council, by budget and resolution.

ARPA Funds

Total Budget

Revenues

ARPA REVENUE 20,018,883.56

Total Revenues 20,018,883.56

Direct Expenditures

Broadband Infrastructure 5,250,000.00

GWAP 6,054,000.00

Water and Sewer 5,150,000.00

Essential Personnel 1,064,883.56

Tribal Government Recovery 2,500,000.00

Hazard pay

Covid leave pay

Total Direct Expenditures 20,018,883.56

Net Income/(Loss) 0.00

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These funds have been approved by resolution for the projects in which they are

assigned.

See Resolutions:

= 107-21 ARP Funding Broadband Infrastructure

# 151-21 COVID Fiscal Recovery General Welfare

Grant Program

m 153-21 Tribal Government Employee COVID

Leave Program

= 154-21 Essential Workers Pay Program

These funds were not a part of the FY22 General Fund budget. They are being

managed as their own projects. Separate for accountability of expenditures and

reporting purposes. These funds will help supplement additional expenditures not

budgeted for (COVID Leave, Essential Workers Pay, and Hazard Pay) through

2024.

Questions

Pyramid Lake Paiute Tribe

FY 2022 General Fund Budget Request

Department:

Fund code Direct Indirect

Tribal Attorney Fees 062 S 150,000.00 $ -

Cultural 063 S 100,428.00 $ -

Land Office 067 S 91,501.06 $ -

Tribal Council 072 S 125,952.25 $ -

Tribal Council 072A S - S 56,930.00

Chairmans Office 080 iS 206,704.77

Chairmans Office 080A S - S 166,272.00

Executive Office 081 S - S 100,504.00

Contracts & Grants 082 S - $ 121,744.93

Finance & Accounting 083 S - S 776,196.09

Human Resources 084 S - S 255,962.88

Maintenance 085 cS - S 295,156.00

Lake Maintenance 086 S 228,189.97 S$ -

Governmental Services 087 S 300,692.00 S$ -

Governmental Services 087A S - S 1,058,089.79

Numaga senior service progam 089 S 113,807.08 $ -

Summer youth employment 101 S 35,831.37 $ -

Museum 102 S 173,020.00 $ -

Tribal court 103A S 100,030.28 $ -

Tax department - revenue 105 S 134,000.00 $ -

Rental properties 107 S 185,000.00 $ -

RV park 107A S 285,493.98 $ -

Rangers 109 § 712,558.00 $ -

JOM 111 S 59,126.00 $ -

Victim services 113 S 7,380.00 $ -

Recreation 114 S 95,092.00 $ -

Law enforcement 115 S 601,379.00 S$ -

Irrigation 116 S 107,828.09 $ -

PUD - solid waste 118 S 330,096.00 S$ -

PUD - water & sewer 118B S - S 310,762.04

PUD -Wadsworth transfer statior 118C S 305,235.00 $ -

Consolidated higher education 121 S 149,000.00 $ -

Emergency response 122 S 1,159,037.44 $ -

Technology 123 S - S 365,342.00

Technology 123B iS 75,348.00 $ =

Tax department - operating 125 S 390,048.04 $ -

Business Office 128 S 269,306.56 $ -

Backgrounds Investigator XX S - S$ 117,046.02

Beach Monitors XX S 282,117.40 $ -

S$ 6,774,202.29 $ 3,624,005.74