GOVERNMENTAL DEPARTMENT OF THE (2021)

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GOVERNMENTAL DEPARTMENT OF THE

PYRAMID LAKE PAIUTE TRIBE

Financial Statements and Independent Auditor's Reports

on Financial Statements, Compliance, and Internal Control

Under the Single Audit Act

December 31, 2021

BlueBird

GOVERNMENTAL DEPARTMENT OF THE PYRAMID LAKE PAIUTE TRIBE

DECEMBER 31, 2021

TABLE OF CONTENTS

PAGE

INDEPENDENT AUDITOR'S REPORT

1-3

FINANCIAL STATEMENTS

Department-Wide Financial Statements:

Statement of Net Position

Statement of Activities

Governmental Fund Financial Statements:

Balance Sheet

Statement of Revenues, Expenditures, and Changes in Fund Balances

Reconciliation of the Statement of Revenues, Expenditures, and Changes in

Fund Balances of Governmental Funds to the Statement of Activities

Notes to Financial Statements

9-22

SUPPLEMENTARY INFORMATION

Combining Balance Sheet- Non major Governmental Funds

Combining Statement of Revenues, Expenditures, and Changes in

Fund Balances- Non major Governmental Funds

Combining Schedule of Classified Expenditures

25-26

Schedule of Expenditures of Federal Awards

27-30

Notes to Schedule of Expenditures of Federal Awards

GOVERNMENTAL DEPARTMENT OF THE PYRAMID LAKE PAIUTE TRIBE

DECEMBER 31, 2021

TABLE OF CONTENTS (CONTINUED)

PAGE

COMPLIANCE SECTION

Independent Auditor's Report on Internal Control over Financial Reporting

and on Compliance and Other Matters Based on an Audit of Financial

Statements Performed in Accordance with Government Auditing Standards

32-33

Independent Auditor's Report on Compliance for Each Major Federal Program

and on Internal Control over Compliance Required by the Uniform Guidance

34-37

Schedule of Findings and Questioned Costs

38-43

Summary Schedule of Prior Year Audit Findings

44-45

Corrective Action Plans

46-48

INDEPENDENT AUDITOR'S REPORT

To the Members of the Tribal Council of the Pyramid Lake Paiute Tribe:

Report on the Audit of Financial Statements

Opinions

We have audited the financial statements of the governmental activities, each major fund, and aggregate

remaining fund information of the Governmental Department (the "Governmental Department") of the Pyramid

Lake Paiute Tribe (the "Tribe"), as of and for the year ended December 31, 2021, and the related notes to the

financial statements, which collectively comprise the Governmental Department's financial statements as listed in

the table of contents.

In our opinion, the accompanying financial statements referred to above present fairly, in all material respects, the

respective financial position of the governmental activities, each major fund, and aggregate remaining fund

information of the Governmental Department as of December 31, 2021, and the respective changes in financial

position for the year then ended in accordance with accounting principles generally accepted in the United States

of America.

Basis for Opinions

We conducted our audit in accordance with auditing standards generally accepted in the United States of America

and the standards applicable to financial audits contained in Government Auditing Standards, issued by the

Comptroller General of the United States. Our responsibilities under those standards are further described in the

Auditor's Responsibilities for the Audit of the Financial Statements section of our report. We are required to be

independent of the Tribe and to meet our other ethical responsibilities, in accordance with the relevant ethical

requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and

appropriate to provide a basis for our audit opinions.

Emphasis of Matter

As discussed in Note 1, the financial statements of the Governmental Department are intended to present the

financial position and changes in financial position of only that portion of the governmental activities, each major

fund, and aggregate remaining fund information of the Tribe that is attributable to the transactions of the

Governmental Department. They do not purport to, and do not, present fairly the financial position of the Tribe,

as of December 31, 2021, or the changes in its financial position for the year then ended in accordance with

accounting principles generally accepted in the United States of America. Our opinions are not modified with

respect to this matter.

Page

I 1

Responsibilities of Management for the Financial Statements

Management is responsible for the preparation and fair presentation of these financial statements in accordance

with accounting principles generally accepted in the United States of America, and for the design, implementation,

and maintenance of internal control relevant to the preparation and fair presentation of financial statements that

are free from material misstatement, whether due to fraud or error.

Auditor's Responsibilities for the Audit of the Financial Statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free

from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our

opinions. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a

guarantee that an audit conducted in accordance with generally accepted auditing standards and Government

Auditing Standards will always detect a material misstatement when it exists. The risk of not detecting a material

misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion,

forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are

considered material if there is a substantial likelihood that, individually or in aggregate, they would influence the

judgment made by a reasonable user based on the financial statements.

In performing an audit in accordance with generally accepted auditing standards and Government Auditing

Standards, we:

•

Exercise professional judgment and maintain professional skepticism throughout the audit.

Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or

error, and design and perform audit procedures responsive to those risks. Such procedures include examining,

on a test basis, evidence regarding the amounts and disclosures in the financial statements.

Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are

appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the

Governmental Department's internal control. Accordingly, no such opinion is expressed.

Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting

estimates made by management, as well as evaluate the overall presentation of the financial statements.

We are required to communicate with those charged with governance regarding, among other matters, the

planned scope and timing of the audit, significant audit findings, and certain internal control-related matters that

we identified during the audit.

Required Supplementary Information

Management has omitted the management's discussion and analysis that accounting principles generally accepted

in the United States of America require to be presented to supplement the financial statements. Such missing

information, although not a part of the financial statements, is required by the Governmental Accounting

Standards Board who considers it to be an essential part of financial reporting for placing the financial statements

in an appropriate operational, economic, or historical context. Our opinions on the financial statements are not

affected by this missing information.

Page

Supplementary Information

Our audit was conducted for the purpose of forming opm1ons on the financial statements that collectively

comprise the Governmental Department's financial statements. The combining financial statements are presented

for purposes of additional analysis and are not a required part of the financial statements. The schedule of

expenditures of federal awards is presented for purposes of additional analysis as required by Title 2 U.S. Code of

Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for

Federal Awards, and is also not a required part of the financial statements. Such information is the responsibility

of management and was derived from and relates directly to the underlying accounting and other records used to

prepare the financial statements. The information has been subjected to the auditing procedures applied in the

audit of the financial statements and certain additional procedures, including comparing and reconciling such

information directly to the underlying accounting and other records used to prepare the financial statements or to

the financial statements themselves, and other additional procedures in accordance with auditing standards

generally accepted in the United States of America. In our opinion, the combining financial statements and

schedule of expenditures of federal awards are fairly stated, in all material respects, in relation to the financial

statements as a whole.

Other Reporting Required by Government Auditing Standards

In accordance with Government Auditing Standards, we have also issued our report dated June 7, 2023, on our

consideration of the Governmental Department's internal control over financial reporting and on our tests of its

compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The

purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and

compliance and the results of that testing, and not to provide an opinion on the effectiveness of the Governmental

Department's internal control over financial reporting or on compliance. That report is an integral part of an audit

performed in accordance with Government Auditing Standards in considering the Governmental Department's

internal control over financial reporting and compliance.

Reno, Nevada

June 7, 2023

Page

FINANCIAL STATEMENTS

GOVERNMENTAL DEPARTMENT OF THE PYRAMID LAKE PAIUTE TRIBE

STATEMENT OF NET POSITION

DECEMBER 31, 2021

Governmental

Activities

ASSETS

Cash and cash equivalents

Investments

54,657,460

165,689

81,413,724

Restricted investments

Accounts receivables, net

791,352

Grants receivable

Depreciable capital assets, net

1,183,489

553,386

23,102,675

Nondepreciable capital assets

60,098,002

Prepaid items

221,965,777

Tot a I assets

LIABILITIES

Accounts payable

859,648

857,747

Accrued liabilities

Due to proprietary funds

4,159

35,282,997

268,160

Unearned revenues

Compensated absences

Long-term debt:

Due within one year

55,064

Due in more than one year

167,836

37,495,611

Total liabilities

NET POSITION

82,925,712

Net investment in capital assets

Restricted:

Clinic

12,409,106

Investment trust fund

81,163,075

Grant

500

7,971,773

Unrestricted

Total net position

The accompanying notes are an integral part of the financial statements.

184,470,166

Page

GOVERNMENTAL DEPARTMENT OF THE PYRAMID LAKE PAIUTE TRIBE

STATEMENT OF ACTIVITIES

FOR THE YEAR ENDED DECEMBER 31,2021

Net (Expenses)

Revenues and

Changes in Net

Program Revenues

Functions/Programs

Expenses

Charges for

Operating Grants

and

Services

Contributions

Position

Capital Grants

Governmental

Activities

and

Contributions

Governmental activities:

General government

Education

697,861

2,111,949

Natural resources

Public safety

Socia I services

2,185,818

161,798

245,971

Judicial services

Culture and recreation

Roads and transportation

1,098,720

14,046

29,022,738

5,171,049

5,867,348

331,140

7,889,735

3,228,782

Health and welfare services

Interest on long-term debt

Total governmental activities

11,388,058

54,757

3,522,033

2,018,092

8,241,952

406,354

46,296

29,562

1,701,838

2,404,888

70,694

5,325

96,698

1,105

9,327,854

(366,721)

100,995

22,133,974

61,895

3,874,250

(1,120,590)

265,366

(61,542)

1,492,697

(349,661)

71,088

(143,948)

466,170

172,083

(14,046)

2,611,173

General revenues:

Interest and investment loss

(404,963)

Sales taxes

867,451

1,142,265

1,604,753

Other

Total general revenues

4,215,926

Change in net position

180,254,240

Net position, beginning of year

Net position, end of year

The accompanying notes are an integral part of the financial statements.

184,470,166

Page

GOVERNMENTAL DEPARTMENT OF THE PYRAMID LAKE PAIUTE TRIBE

BALANCE SHEET- GOVERNMENTAL FUNDS

DECEMBER 31, 2021

Department of

Investment

Trust Fund

General Fund

ASSETS

Cash and cash equivalents

Investments

Restricted investments

Accounts receivable, net

Due from other funds

Grants receivable

Prepaid items

Total assets

LIABILITIES AND FUND BALANCES

LIABILITIES:

Accounts payable

Accrued liabilities

Due to other funds

Due to proprietary funds

Unearned revenues

Department of

Nonmajor

Total

the Interior

Transportation

the Treasury

Governmental

Fund

Funds

Governmental

Funds

1,087,058

81,413,724

261,817

171,340

7,628,075

26,675,946

6,564,666

4,737,206

15,000,630

358,195

301,370

271,693

182,270

428,156

553,386

9,110,444

357,394

561,023

81,675,541

27,335,511

6,836,359

4,919,476

15,000,630

1,515,214

293,345

14,624

3,433,234

143,792

1,500

1,814,215

12,723

48,646

487,275

3,748

280,600

14,643

512,466

922,576

FUND BALANCES:

Nonspendable

Restricted- Clinic

Restricted Investment trust fund

Restricted - grant

Unassigned

512,466

4,419,478

14,701,139

100,326

14,926,405

6,836,359

4,919,476

15,000,130

1,515,214

44,632,626

553,386

12,409,106

81,163,075

500

7,634,482

81,163,075

500

7,634,482

9,110,444

4,876,852

12,409,106

8,187,868

$ 146,393,175

11,185,202

1,366,242

553,386

Total fund balances

54,657,460

165,689

81,413,724

791,352

7,628,075

1,183,489

553,386

859,648

857,747

7,628,075

4,159

35,282,997

4,159

Total liabilities

Total liabilities and fund balances

591,954

165,689

Health and

Human Services

81,163,075

____g_409, 106

81,675,541

27,335,511

500

6,836,359

4,919,476

15,000,630

101,760,549

1,515,214

Amounts reported for governmental activities in the statement of

net position are different because:

Capital assets used in governmental activities are not current financial

resources and, therefore, are not reported in the fund financial statements.

83,200,677

Noncurrent liabilities, including long-term debt and compensated absences,

are not due and payable in the current period and, therefore,

are not reported in the fund financial statements.

(491,060)

Net position of governmental activities

The accompanying notes are an integral part of the financial statements.

$ 184,470,166

Page

GOVERNMENTAL DEPARTMENT OF THE PYRAMID LAKE PAIUTE TRIBE

STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN

FUND BALANCES- GOVERNMENTAL FUNDS

FOR THE YEAR ENDED DECEMBER 31, 2021

Department of

General Fund

Health and

Department of

Non major

Total

Investment

Human Services

the Interior

Transportation

the Treasury

Governmental

Trust Fund

Fund

Funds

REVENUES:

Intergovernmental revenues

Charges for services

Permits and fees

Rent and lease

Sales taxes

Interest and investment income (loss)

Indirect cost recoveries

Other

2,087,105

3,334,871

583,660

867,451

8,215

3,435,505

927,516

11,244,323

Total revenues

8,888,874

3,254,306

3,821,700

39,446

1,409,075

1,105

5,772,994

2,413,414

27,361

(413,178)

41,485

1,451,665

250

3,861,396

12,143,180

(413,178)

500

5,773,494

172,514

2,613,289

5,615,610

1,100

336,169

731,985

206,924

60,254

877,096

22,306,057

5,409,323

3,334,871

583,660

867,451

(404,963)

3,435,505

1,142,265

36,674,169

EXPENDITURES:

Current:

General government

Education

Natural resources

Health and welfare services

Public safety

Social services

Judicial services

Culture and recreation

Roads and transportation

Indirect costs

Capital outlay

Debt service:

Principal

Interest

4,850,579

39,952

198,615

568,297

1,648,354

132,482

91,413

182,339

84,719

116,085

1,139,871

___

2,613,289

62,183

14,046

32,511,738

6,566,817

1,306,323

410,866

64,051

751,118

14,132

1,022,302

159,001

124,215

593,266

22,000

1,313,523

1,211,373

62,183

14,046

8,969,563

Total expenditures

341,558

44,071

10,552,008

492,206

2,070,471

7,342,038

3,014,931

2,171,562

155,464

196,471

827,568

3,435,505

2,177,285

9,842,831

703,353

163,057

585,255

3,861,396

1,799

155,585

1,451,665

5,772,994

EXCESS (DEFICIENCY) OF REVENUES

2,274,760

(413,178)

37,283

293,775

331,058

(293,775)

NET CHANGE IN FUND BALANCES

2,605,818

(706,953)

2,300,349

FUND BALANCES, BEGINNING OF YEAR

5,582,050

81,870,028

10,108,757

OVER (UNDER) EXPENDITURES

2,300,349

500

4,162,431

OTHER FINANCING SOURCES (USES):

Proceeds from issuance of debt

Transfers from (to) other funds

Total other financing sources (uses)

FUND BALANCES, END OF YEAR

8,187,868

37,283

81,163,075

37,283

12,409,106

4,199,714

500

97,560,835

The accompanying notes are an integral part of the financial statements.

500

$ 101,760,549

Page

GOVERNMENTAL DEPARTMENT OF THE PYRAMID LAKE PAIUTE TRIBE

RECONCILIATION OF THE STATEMENT OF REVENUES,

EXPENDITURES, AND CHANGES IN FUND BALANCES OF

GOVERNMENTAL FUNDS TO THE STATEMENT OF ACTIVITIES

FOR THE YEAR ENDED DECEMBER 31, 2021

Net change in fund balances- governmental funds

4,199,714

Amounts reported for governmental activities in the statement of activities are different because:

Capital outlays are reported in governmental funds as expenditures. However, in the statement

of activities, the cost of those assets is allocated over their estimated useful lives as

depreciation expense.

Capital outlay

2,177,285

Depreciation expense

(2,202,753)

Accrued compensated absences do not require the use of current financial resources and,

therefore, are not reported as expenditures in the governmental funds.

16,780

Change in accrued compensated absences

The issuance of debt is treated as other financing sources and debt service payments are treated

as expenditures in the fund financial statements but are reported as increases and decreases

in outstanding debt obligations within the statement of net position.

Issuance of debt

(37,283)

Current year payment on long-term debt

62,183

Change in net position of governmental activities

The accompanying notes are an integral part of the financial statements.

4,215,926

Page

GOVERNMENTAL DEPARTMENT OF THE PYRAMID LAKE PAIUTE TRIBE

NOTES TO FINANCIAL STATEMENTS

DECEMBER 31, 2021

Note 1: Reporting Entity and Operations

The Pyramid Lake Paiute Lake (the 11 Tribe") is a federally recognized Tribe located in the State of Nevada. The

Tribe is governed by an elected ten-member council. The Tribe has jurisdiction over activities occurring on the

reservation, and has rights to economic and other benefits from the use of its property and resources. The

Tribe administers federal and other government grant awards to provide government services to its

community.

The accompanying financial statements include the Governmental Department of the Pyramid Lake Paiute

Tribe (the 11 Governmental Department") and do not include the financial activity of any of the Tribe's other

departments, enterprises, component units, or other activities. Accordingly, these financial statements do not

purport to, and do not, present fairly the financial position or changes in financial position of the Tribe in

accordance with accounting principles generally accepted in the United States of America (GAAP).

Note 2: Summary of Significant Accounting Policies

The financial statements of the Governmental Department have been prepared in accordance with GAAP as

applied to governmental units. The Governmental Accounting Standards Board (GASB) is the accepted

standard-setting body for establishing governmental accounting and financial reporting principles. GASB

statements and interpretations constitute GAAP for governments, including tribal governments.

During 2021, the Governmental Department implemented GASB Statement No. 89, Accounting for Interest

Cost Incurred before the End of a Construction Period, the objectives of which are (1) to enhance the relevance

and comparability of information about capital assets and the cost of borrowing for a reporting period and (2)

to simplify accounting for interest cost incurred before the end of a construction period. Implementation of

this statement did not have a significant impact on the Governmental Department's financial statements.

In May 2020, GASB issued Statement No. 95, Postponement of the Effective Dates of Certain Authoritative

Guidance, effective immediately. The objective of this statement is to provide temporary relief to

governments and other stakeholders in light of the COVID-19 pandemic by extending the effective dates of

certain accounting and financial reporting provisions in Statements and Implementation Guides that were first

effective for reporting periods beginning after June 15, 2018 and later. Implementation of this statement

extended the effective dates of GASB Statements No. 87, No. 91, No. 92, and No. 93.

In June 2017, GASB issued Statement No. 87, Leases. The objective of this statement is to better meet the

information needs of financial statement users by improving accounting and financial reporting comparability

for leases by governments. GASB Statement No. 87 becomes effective for the Governmental Department for

the 2022 reporting period.

In May 2019, GASB issued Statement No. 91, Conduit Debt Obligations. The objective of this statement is to

better meet the information needs of financial statement users by enhancing the comparability and

consistency of conduit debt obligation reporting and reporting of related transactions and other events. GASB

Statement No. 91 becomes effective for the Governmental Department for the 2022 reporting period.

In January 2020, GASB issued Statement 92, Omnibus 2020. The objective of this statement is to enhance

comparability in accounting and financial reporting and to improve the consistency of authoritative literature

by addressing practice issues that have been identified during implementation and application of certain GASB

statements. GASB Statement No. 92 becomes effective for the Governmental Department for the 2022

reporting period.

Page

GOVERNMENTAL DEPARTMENT OF THE PYRAMID LAKE PAIUTE TRIBE

NOTES TO FINANCIAL STATEMENTS

DECEMBER 31, 2021

Note 2: Summary of Significant Accounting Policies (Continued)

In March 2020, GASB issued Statement No. 93, Replacement of Interbank Offered Rates. The objective of this

statement is to establish accounting and financial reporting requirements related to the replacement of an

interbank offered rate in hedging derivative instruments and leases. GASB Statement No. 93 becomes

effective for the Governmental Department for the 2022 reporting period.

In March 2020, GASB issued Statement No. 94, Public-Private and Public-Public Partnerships and Availability

Payment Arrangements. The objective of this statement is to improve financial reporting by addressing issues

related to public-private and public-public partnership arrangements. This statement also provides guidance

for accounting and financial reporting for availability payment arrangements. GASB Statement No. 94

becomes effective for the Governmental Department for the 2023 reporting period.

In May 2020, GASB issued Statement No. 96, Subscription-Based Information Technology Arrangements. The

objective of this statement is to provide guidance on the accounting and financial reporting for subscriptionbased information technology arrangements for government end users. GASB Statement No. 96 becomes

effective for the Governmental Department for the 2023 reporting period.

In October 2021, GASB issued Statement No. 98, The Annual Comprehensive Financial Report. The objective of

this statement is to address references in authoritative literature to the term comprehensive annual financial

report. GASB Statement No. 98 becomes effective for the Governmental Department for the 2022 reporting

period.

The effect of the future adoption of GASB Statements No. 87, No. 91, No. 92, No. 93, No. 94, No. 96, and No.

98 on the Governmental Department's financial statements has not been evaluated as of the date of this

report.

Basis of Accounting

The department-wide financial statements are reported using the economic resources measurement focus

and the accrual basis of accounting. Under this method, revenues are recorded when earned and expenses

are recorded when liabilities are incurred, regardless of when the related cash flow takes place. Nonexchange

transactions, in which the Governmental Department gives (or receives) value without directly receiving (or

giving) equal value in exchange, include grants, entitlements, and donations. Revenues from grants,

entitlements, and donations are recognized in the fiscal year in which eligibility requirements have been

satisfied.

Governmental fund financial statements are reported using the flow of current financial resources

measurement focus and the modified accrual basis of accounting. Under this method, revenues are

recognized when measurable and available. The Governmental Department considers all revenues reported

in the governmental funds to be available if the revenues are collected within one year (the Governmental

Department does not assess nor collect ad valorem property taxes).

Expenditures are recorded when the related fund liability is incurred, except for principal and interest on

general long-term debt, compensated absences, and claims and judgments, which are recognized as

expenditures to the extent they have matured. General capital asset acquisitions are reported as

expenditures in governmental funds. Proceeds from long-term debt and acquisitions under capital leases are

reported as other financing sources.

Page

GOVERNMENTAL DEPARTMENT OF THE PYRAMID LAKE PAIUTE TRIBE

NOTES TO FINANCIAL STATEMENTS

DECEMBER 31, 2021

Note 2: Summary of Significant Accounting Policies (Continued)

Financial Statements

The financial statements of the Governmental Department include the department-wide and fund financial

statements. The financial statement emphasis is on the department-wide financial statements while reporting

additional detailed information about the Governmental Department's major governmental activities is in the

fund financial statements.

Department-Wide Financial Statements

The statement of net position and statement of activities display information about the Governmental

Department as a whole. The statements report governmental activities of the Governmental Department,

which are generally financed through intergovernmental revenues, charges for services, permits and fees, and

sales taxes. The Governmental Department does not include any proprietary funds that would be required to

be reported as business-type activities.

The Governmental Department's statement of activities reflects the cost of programs and functions reduced

by directly associated revenue to arrive at the net revenue or expense for each program and function. Net

program revenues or expenses for governmental activities are then adjusted for general revenues to

determine the change in net position for the year. Indirect expenses such as support services and

administration incurred by the general government and other functions/activities have been eliminated from

these financial statements.

Fund Financial Statements

The fund financial statements provide information about the Governmental Department's funds. The

emphasis of fund financial reporting is on major governmental funds, each displayed in a separate column.

The Governmental Department reports the following major governmental funds:

General Fund:

The general fund is the primary operating fund of the Governmental Department and is always classified as a

major fund. The general fund is used to account for activities of the general government not accounted for in

another fund.

Investment Trust Fund:

The investment trust fund is a government fund consisting primarily of funds established under section 208 of

Public Law 101-618, titled the "Truckee-Carson-Pyramid Lake Water Settlement", to promote tribal economic

development from which investment income is available to expend. The investment income can only be

expended on Tribal projects and governmental services, in accordance with a plan approved by the Secretary

of the United States Department of Interior, with the objectives to develop long-term, profit-making

opportunities for the Tribe using the unique natural and cultural resources of the reservation. The fund also

receives unrestricted sand and gravel revenues, which are eligible to be paid to the general fund.

Department of Health and Human Services Fund:

The Department of Health and Human Services fund accounts for resources received by the Governmental

Department from the U.S. Department of Health and Human Services mostly relating to the operation of the

Governmental Department's self-determination contract.

Department of the Interior Fund:

The Department of the Interior fund accounts for the revenues and expenditures related to the Governmental

Department's federal awards from the Bureau of Indian Affairs. The fund is used to fund education, natural

resources, and other various activities.

Page

GOVERNMENTAL DEPARTMENT OF THE PYRAMID LAKE PAIUTE TRIBE

NOTES TO FINANCIAL STATEMENTS

DECEMBER 31, 2021

Note 2: Summary of Significant Accounting Policies (Continued)

Department of Transportation Fund:

The Department of Transportation fund accounts for resources received by the Governmental Department

from the U.S. Department of Transportation mostly relating to road maintenance and improvements.

Department of the Treasury Fund:

The Department of the Treasury fund accounts for the revenues and expenditures related to the

Governmental Department's federal awards from the Department of the Treasury. The fund is used to fund

general government activities related to COVID-19 pandemic mitigation.

Budgets

The Governmental Department uses budgets as an operational tool in certain funds, but does not adopt a

legally appropriated budget as defined by GASB. Therefore, budgetary comparisons are not reported as

supplementary information in these financial statements.

Use of Estimates

The preparation of financial statements in accordance with GAAP requires management to make estimates

and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets

and liabilities at the date of the financial statements and the reported amounts of revenues and

expenditures/expenses during the reporting period. Actual results could differ from those estimates.

Cash and Cash Equivalents

Cash and cash equivalents include cash on hand, cash in demand deposits, and all highly liquid investments

purchased with an original maturity of three months or less.

Investments

Investments are recorded at fair value, regardless of time remaining to maturity. Fair value is the price that

would be received to sell an asset or paid to transfer a liability in an orderly transaction between market

participants at the measurement date.

Restricted Investments

Investments reported in the investment trust fund are restricted for purposes described in previous page

under the Truckee-Carson-Pyramid Lake Water Settlement.

Accounts Receivable

Accounts receivable consist of clinic receivables, interest receivable, water and solid waste fees, and other

receivables. Allowances for uncollectible accounts receivable are based upon historical trends and the

periodic aging of accounts receivable.

lnterfund Transactions

lnterfund transactions are reflected as loans, services provided, reimbursements, or transfers. Loans are

reported as receivables and payables as appropriate, are subject to elimination upon consolidation, and are

referred to as either "due from/to other."

Services provided, deemed to be at market or near market rates, are treated as revenues and

expenditures/expenses. Reimbursements occur when one fund incurs a cost, charges the appropriate

benefiting fund and reduces its related cost as a reimbursement. All other interfund transactions are treated

as transfers.

Page

I 12

GOVERNMENTAL DEPARTMENT OF THE PYRAMID LAKE PAIUTE TRIBE

NOTES TO FINANCIAL STATEMENTS

DECEMBER 31, 2021

Note 2: Summary of Significant Accounting Policies (Continued)

Grants Receivable

Grants receivable consist of amounts due for reimbursement of approved expenditures on grants entered into

with various state and federal governmental agencies, and are considered fully collectible.

Prepaid Items

Prepaid items consist of amounts paid by the Governmental Department that will benefit future periods.

Prepaid items are recorded at cost and are amortized over the related period.

Capital Assets

Capital assets are defined by the Governmental Department as assets with an initial, individual cost of more

than $5,000 and an estimated useful life of more than one year. Capital assets are recorded in the

department-wide financial statements at historical cost or estimated historical cost if actual cost is not

available. Additions, improvements, and other capital outlays that significantly extend the useful life of an

asset are capitalized. Donated capital assets are recorded at estimated fair market value at the date of

donation. Costs incurred for repairs and maintenance are expensed as incurred.

Depreciation is computed using the straight-line method based on the estimated useful lives of the related

assets as follows:

Land improvements

20-50 years

Infrastructure

20-50 years

Buildings

15-50 years

Machinery and equipment

3- 15 years

Intangible Assets

As the Governmental Department does not place a limitation on the life of the water rights and does not

expect to cease utilizing the water rights in the foreseeable future, the water rights are considered to have an

indefinite useful life.

Long-Lived Assets

Management reviews the recoverability of its long-lived assets in accordance with the provisions of GASB

Statement No. 42, Accounting and Financial Reporting for Impairment of Capital Assets and for Insurance

Recoveries. GASB Statement No. 42 requires recognition of impairment of long-lived assets in the event the

asset's service utility has declined significantly and unexpectedly. Accordingly, management evaluates assets'

utility annually or when an event occurs that may impair recoverability of the asset.

Unearned Revenues

The Governmental Department reports unearned revenue on its balance sheet and statement of net position.

Unearned revenue arises when potential revenue does not meet both the "measurable" and "available"

criteria for recognition in the current period. Unearned revenue also arises when the Governmental

Department receives resources before it has a legal claim to them, for example, when grant monies are

received prior to the incurrence of qualifying expenditures. In subsequent periods, when both revenue

recognition criteria are met or when the Governmental Department has a legal claim to the resources, the

liability for unearned revenue is reduced and revenue is recognized.

Compensated Absences

The Governmental Department accrues the cost of unpaid vacation leave earned in the statement of net

position. No liability is recorded for nonvested accumulated rights to receive sick pay benefits.

Page

GOVERNMENTAL DEPARTMENT OF THE PYRAMID LAKE PAIUTE TRIBE

NOTES TO FINANCIAL STATEMENTS

DECEMBER 31, 2021

Note 2: Summary of Significant Accounting Policies (Continued)

Net Position/Fund Balances

Department-Wide Financial Statements

Net position is displayed in the following components:

Net investment in capital assets -Capital assets, net of accumulated depreciation and outstanding

principal balances attributable to the acquisition, construction, or improvement of those assets.

Restricted- Restricted assets reduced by liabilities related to those assets.

Unrestricted - Net amount of the assets and liabilities that are not included in the determination of

net investment in capital assets or restricted components of net position.

Fund Financial Statements

The following classifications describe the relative strength of the spending constraints:

Nonspendable fund balance - amounts that are not in spendable form (such as inventories and

prepaid items) or are required to be maintained intact.

Restricted fund balance - amounts constrained to specific purposes by their providers (such as

grantors, bondholders, and higher levels of government), through constitutional provisions, or by

enabling legislation.

Committed fund balance - amounts that can be used only for specific purposes determined by a

formal action by Tribal Council ordinance or resolution.

Assigned fund balance - amounts the Governmental Department intends to use for a specific

purpose. Intent can be expressed by the Tribal Council or by an official or body to which the Tribal

Council delegates the authority.

Unassigned fund balance - amounts that are available for any purpose.

reported only in the general fund.

Positive amounts are

The Governmental Department's policy is to spend restricted amounts first when an expenditure is incurred

for purposes for which both restricted and unrestricted fund balances are available. When an expenditure is

incurred for purposes for which amounts in any of the unrestricted fund balance classifications could be used,

the assumed order of spending is first committed, assigned, and then unassigned.

Intergovernmental Revenues

The Governmental Department recognizes intergovernmental revenues at the time that such revenues

become available and measurable, which is generally at the time such revenues are currently receivable.

Receipts in advance on cost reimbursable type contracts are considered unearned and are recognized as

revenues when allowable expenditures are incurred.

Page

I 14

GOVERNMENTAL DEPARTMENT OF THE PYRAMID LAKE PAIUTE TRIBE

NOTES TO FINANCIAL STATEMENTS

DECEMBER 31, 2021

Note 2: Summary of Significant Accounting Policies (Continued)

Indirect Costs

Indirect cost recoveries are accounted for in the general fund. Indirect cost expenditures are allocated to

various grants and contracts at the Governmental Department's current indirect cost rate approved by the

Interior Business Center, U.S. Department of the Interior. This rate is applied to all expenditures of the direct

cost base excluding contractual expenditures, capital outlay, and any pass-through funds. During the year

ended December 31, 2021, the Governmental Department's approved indirect cost rate was 24.55 percent.

Reimbursements received from grants and contracts are included in the general fund's indirect cost pool as

"indirect cost recoveries" in the accompanying statement of revenues, expenditures, and changes in fund

balances. The indirect cost recoveries and expenditures are eliminated in the statement of activities.

Income Taxes

Pursuant to an Act of Congress, the Tribe is treated as a sovereign nation and its commercial operations are

exempt from all income taxation imposed by the federal government, any state, or any political subdivision

thereof. Accordingly, there are no provisions for federal or state income taxes in the accompanying financial

statements.

Note 3: Cash and Cash Equivalents and Restricted Cash

At December 31, 2021, cash and cash equivalents and restricted cash consisted of the following:

Cash on hand

Carrying amount of cash in bank

Total cash and cash equivalents and restricted cash

Financial institution balances

Amounts insured by the FDIC or collateralized

Uncollateralized and uninsured balances

300

54,657,160

54,657,460

55,050,058

(45,660,841)

9,389,217

The difference between financial institution balances and the carrying amounts are due to deposits in transit

and outstanding checks at year end that had not cleared the financial institution. Custodial credit risk for

demand deposits is the risk that in the event of bank failure, the Governmental Department's demand

deposits may not be returned to it. The Governmental Department does not have a policy for deposit

custodial credit risk. Balances held in financial institutions are insured by the Federal Deposit Insurance

Corporation (FDIC} up to $250,000 per financial institution, per depositor, per deposit category.

Note 4: Investments

At December 31, 2021, the Governmental Department reported the following investments:

Investments

U.S. Treasury Overnight Funds

U.S. Government Sponsored Entity Bonds

Certificates of Deposit

Total investments and restricted investments

<1 year

4,034,988

165,689

$ 4,200,677

6-10 years

1-5 years

>10 years

13,155,370

7,635,410

47,005,373

$ 13,155,370

$ 7,635,410

$ 47,005,373

N/A

$ 9,582,583

71,831,141

165,689

$ 81,579,413

Totals

Interest Rate Risk

Interest rate risk is the risk that changes in market interest rates will adversely affect the fair value of an

investment. Generally, the longer the maturity of an investment the greater the sensitivity of its fair value to

changes in market interest rates. The Governmental Department does not have an investment policy for

interest rate risk.

Page

I 15

GOVERNMENTAL DEPARTMENT OF THE PYRAMID LAKE PAIUTE TRIBE

NOTES TO FINANCIAL STATEMENTS

DECEMBER 31, 2021

Note 4: Investments (Continued)

Concentration of Credit Risk

Concentration of credit risk on investments is the risk of loss due to the concentration of an investment in a

single issuer. The Governmental Department has adopted an investment policy to address concentration of

credit risk. At December 31, 2021, no single issuer exceeded more than 5% of the Governmental

Department's investments.

Credit Risk

Credit risk is the risk that an issuer of an investment will not fulfill its obligation to the holder of the

investment. At December 31, 2021, $81,413,724 was invested in U.S. Government backed securities held by

the U.S. Department of the Interior, BIA or certificates of deposit which are fully insured by the FDIC.

Note 5: Fair Value Measurements

GASB Statement No. 72, Fair Value Measurements and Disclosures, provides the framework for measuring fair

value. That framework provides a fair value hierarchy that prioritizes the inputs to valuation techniques used

to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets

for identical assets or liabilities (Level 1) and the lowest priority to unobservable inputs (Level 3). The three

levels of the fair value hierarchy under GASB Statement No. 72 are described as follows: Level 1 inputs consist

of unadjusted quoted prices in active markets for identical assets and have the highest priority; Level 2 inputs

consist of other than quoted prices in active markets, which are either directly or indirectly observable as of

the reporting date; and Level 3 inputs are unobservable and have the lowest priority. The Governmental

Department uses appropriate valuation techniques based on the available inputs to measure the fair value of

its investments. When available, the Governmental Department measures fair value using Level 1 inputs

because they generally provide the most reliable evidence of fair value.

At December 31, 2021, the fair value of the Governmental Department's investments measured on a recurring

basis consisted of the following:

Quoted Prices in

Active Markets

Significant Other

for Identical

Observable

Fair Value

U.S. Treasury Overnight Funds

U.S. Government Sponsored Entity Bonds

Certificates of Deposit

9,582,583

71,831,141

Assets

Inputs

(Levell)

9,582,583

71,831,141

81,413,724

165,689

Total investments and restricted

investments, at fair value

81,579,413

165,689

The Level 2 instruments listed in the fair value hierarchy table above use the following valuation techniques

and inputs:

U.S. Treasury Overnight Funds and U.S. Government Sponsored Entity Bonds: The fair value of investments in

U.S. Treasury Overnight Funds and U.S. Government Sponsored Entity Bonds classified as Level 2 are primarily

determined using consensus pricing methods of observable market-based data. Significant observable inputs

include quotes, spreads, and data points for yield curves.

Page

I 16

GOVERNMENTAL DEPARTMENT OF THE PYRAMID LAKE PAIUTE TRIBE

NOTES TO FINANCIAL STATEMENTS

DECEMBER 31, 2021

Note 6: Accounts Receivable

At December 31, 2021, accounts receivable consisted of the following:

Clinic receivable

996,301

Interest receivable

261,817

Other

290,402

1,548,520

Total accounts receivable

(757,168)

791,352

Less allowance for doubtful accounts

Accounts receivables, net

Note 7: Grants Receivable/Unearned Revenues

At December 31, 2021, grants receivable and unearned revenues consisted of the following:

Grants

Unearned

Receivable

Revenues

U.S. Government:

Department of Health and Human Services

301,370

11,185,202

Department of the Interior

271,693

4,876,852

Department of Transportation

182,270

4,419,478

Department of the Treasury

14,701,139

Department of Agriculture

15,690

16,768

Environmental Protection Agency

100,979

4,415

Institute of Museum and Library Services

9,812

Department of Justice

115,280

Department of Homeland Security

131,635

Nonfederal

Totals

14,408

64,735

54,760

1,183,489

35,282,997

Page

GOVERNMENTAL DEPARTMENT OF THE PYRAMID LAKE PAIUTE TRIBE

NOTES TO FINANCIAL STATEMENTS

DECEMBER 31, 2021

Note 8: Capital Assets

A summary of changes in the Governmental Department's capital assets during the year ended December 31,

2021, is as follows:

January 1,

December 31,

Additions

2021

Deletions

2021

Depreciable capital assets:

Land improvements

Infrastructure

Buildings

Machinery and equipment

9,489,906

18,389,953

19,284,094

11,787,434

58,951,387

Total depreciable capital assets

16,240

32,350

604,767

653,357

(246,091)

9,506,146

18,422,303

19,284,094

12,146,110

59,358,653

246,091

(6,657,971)

(10,961,683)

(10,444,787)

(8,191,537)

(36,255,978)

Accumulated depreciation:

Land improvements

Infrastructure

Buildings

Machinery and equipment

(277,669)

(429,681)

(375,890)

(1,119,513)

(2,202,753)

Total accumulated depreciation

(6,380,302)

(10,532,002)

(10,068,897)

(7,318,115)

(34,299,316)

Total depreciable capital assets, net

24,652,071

23,102,675

17,828,115

86,700

33,735,055

6,924,204

58,574,074

17,828,115

86,700

33,735,055

8,448,132

60,098,002

Nondepreciable capital assets:

Land

Museum artifacts

Intangible assets

Construction in progress

Total nondepreciable capital assets

Total capital assets, net

1,523,928

83,226,145

83,200,677

Depreciation expense was charged to functions as follows:

General government

Education

852,830

205,655

Natural resources

41,478

Health and welfare services

547,697

Public safety

213,851

Social services

14,256

Judicial services

6,334

Culture and recreation

49,500

Roads and transportation

271,152

Total depreciation expense

2,202,753

Page

GOVERNMENTAL DEPARTMENT OF THE PYRAMID LAKE PAIUTE TRIBE

NOTES TO FINANCIAL STATEMENTS

DECEMBER 31, 2021

Note 9: Long-Term Debt

Long-term debt activity for the year ended December 31, 2021, was as follows:

January 1,

Additions

2021

Capital leases payable

Note payable- USDA Loan

Totals

218,393

29,407

247,800

December 31,

Amounts Due

2021

within One Year

Payments

37,283

(57,287)

(4,896)

(62,183)

198,389

24,511

222,900

50,070

4,994

55,064

Estimated future payments relating to the long-term debt are as follows:

Years Ending

December 31,

Principal

2022

2023

2024

2025

2026

Totals

55,064

58,163

51,399

54,346

3,928

222,900

Totals

Interest

11,119

8,020

4,739

1,792

25,750

66,183

56,138

4,008

248,650

Capital Leases Payables

The Governmental Department entered into a capital lease agreement during December 2017, for the

purchase of a front loader mounted on a truck. The agreement requires monthly payments of $4,221

including interest at 5.99%. The agreement is scheduled to mature on December 15, 2025 and is secured by

the related asset. The Governmental Department entered into another capital lease agreement during 2021,

for the purchase of a vehicle. The agreement requires annual payments of $10,045 including interest at

5.23%. The agreement is scheduled to mature on March 31, 2023 and is secured by the related asset.

The carrying values of the machinery and equipment purchased with capital leases as of December 31, 2021,

were as follows:

Machinery and equipment

Less accumulated depreciation

Carrying value

358,611

(264,519)

94,092

Note Payable- USDA Loan

On June 14, 2012, the Governmental Department entered into a loan agreement with the United States

Department of Agriculture (USDA) in the amount of $150,000 to provide funds for the building of the Sutcliffe

water treatment facility ("Water System"). Annual payments of $5,484 include interest at 2.00%. The

Governmental Department is required to set aside $598 per year to a reserve account until the sum of $5,976

has been accumulated. The reserve balance was $5,976 at December 31, 2021. The Governmental

Department is also required to set aside a short-lived asset reserve in the amount of $9,538 per year to be

used as needed to replace Water System assets. The note matures on June 14, 2026.

Page

GOVERNMENTAL DEPARTMENT OF THE PYRAMID LAKE PAIUTE TRIBE

NOTES TO FINANCIAL STATEMENTS

DECEMBER 31, 2021

Note 9: Long-Term Debt (Continued)

The table below summarizes the Governmental Department's Water System activities for the year ended

December 31, 2021.

Fund 118

Water System

Revenues

Septic pumping

Water

Garbage

Other

Total revenues

3,654

84,408

126,526

214,674

Expenditures

Salaries

Fringes

78,885

15,928

Supplies

Lease

Contracted services

Utilities

Maintenance

Vehicle

Other

Indirect cost

Debt service:

Principal

Interest

Total expenditures

10,717

724

29,370

4,374

13,136

21,282

2,439

48,539

Revenues under expenditures

38,621

12,033

276,048

(61,374)

Page

GOVERNMENTAL DEPARTMENT OF THE PYRAMID LAKE PAIUTE TRIBE

NOTES TO FINANCIAL STATEMENTS

DECEMBER 31, 2021

Note 10: Due From/ (To) Other Funds

lnterfund balances primarily represent routine cash flow assistance between funds. At December 31, 2021,

the Governmental Department had interfund receivables and payables with related funds in the following

amounts:

Due To

Purpose

Pooled cash

General Fund

Investment Trust Fund

Department of Health and Human Services Fund

General Fund

Department of the Interior Fund

General Fund

Department of Transportation Fund

General Fund

Department of the Treasury Fund

General Fund

1-80 Smoke Shop*

Due From

General Fund

Amount

512,466

Pooled cash

3,433,234

Pooled cash

1,814,215

Pooled cash

Nonmajor Governmental Funds

14,643

1,366,242

General Fund

Goods sold

4,159

487,275

* Excluded from these financial statements.

Note 11: lnterfund Transfers

The General fund makes transfers to supplement the operations of the other funds. For the year ended

December 31, 2021, the Governmental Department had transfers from and to with related funds in the

following amounts:

Transfers From

General Fund

Transfers To

Purpose

Investment Trust Fund

Operational support

Amount

293,775

Note 12: Retirement Plan

The Governmental Department participates in the Pyramid Lake Paiute Tribe Retirement Plan (the "Plan"),

which is a single employer defined contribution plan established by the Tribe to provide retirement benefits

for qualified employees. The Plan is administered by the Tribal Council, which is responsible for establishing

plan benefits, contributions, and other provisions, and for approving all Plan amendments.

Benefit terms, including contribution requirements, for the Plan are established and may be amended by the

Tribal Council. Annually, the Governmental Department provides a matching contribution up to a limit of

three percent of the employee's annual compensation or may elect to contribute a non-elective contribution

of two percent of the annual compensation for each eligible employee.

Employees who have worked a year or more and a minimum of one thousand hours may defer a portion of

their salary up to applicable Internal Revenue Code established limits. Employees' contributions are fully

vested at all times and the employer's contributions are vested after an employee completes four plan years

of service. The employer and employee contributions to the Plan totaled $81,225 and $205,929, respectively,

during the year ended December 31, 2021.

Page

I 21

GOVERNMENTAL DEPARTMENT OF THE PYRAMID LAKE PAIUTE TRIBE

NOTES TO FINANCIAL STATEMENTS

DECEMBER 31, 2021

Note 13: Risk Management

The Governmental Department is exposed to various risks of loss related to torts; theft of, damage to, and

destruction of assets; errors and omissions; injuries to employees; and natural disasters. The Governmental

Department maintains insurance coverage to protect against losses related to real and personal property,

general liabilities, crime, automobile liability, workers' compensation and catastrophes.

Note 14: Legal Matters

The Governmental Department has been involved in disputes arising in the normal course of business. In the

opinion of management, the ultimate outcome of these disputes will not have a materially adverse effect on

the Governmental Department's financial position as of December 31, 2021.

Page

SUPPLEMENTARY INFORMATION

GOVERNMENTAL DEPARTMENT OF THE PYRAMID LAKE PAIUTE TRIBE

COMBINING BALANCE SHEETNONMAJOR GOVERNMENTAL FUNDS

DECEMBER 31, 2021

Environmental

Institute of

Museum and

Department of

Protection Agency

library Services

~riculture Fund

Fund

Department of

Justice Fund

Homeland Security

Other Grants and

Fund

Contracts Fund

Totals

ASSETS

16,768

15,690

32,458

Unearned revenues

3,929

11,761

16,768

Total liabilities

32,458

Cash and cash equivalents

Grants receivable

Total assets

335,258

100,979

436,237

27,626

404,196

4,415

489,891

115,280

605,171

11,381

579,382

14,408

23,999

9,812

33,811

250

33,561

155,682

131,635

287,317

2,610

284,707

1,087,058

428,156

120,220

1,515,214

2,850

52,635

64,735

48,646

1,366,242

100,326

65,460

54,760

LIABILITIES AND FUND BALANCES

LIABILITIES:

Accounts payable

Due to other funds

436,237

605,171

33,811

1,515,214

120,220

287,317

FUND BALANCES:

Restricted

Total fund balances

Total liabilities and fund balances

32,458

436,237

33,811

605,171

287,317

120,220

1,515,214

Page

GOVERNMENTAL DEPARTMENT OF THE PYRAMID LAKE PAIUTE TRIBE

COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCESNON MAJOR GOVERNMENTAL FUNDS

FOR THE YEAR ENDED DECEMBER 31, 2021

Institute of

Environmental

Museum and

Department of

Protection Agency

Library Services

Department of

Homeland Security

Department of

Other Grants and

~riculture Fund

Fund

Justice Fund

Fund

Contracts Fund

Totals

REVENUES:

Intergovernmental revenues

96,281

Charges for services

844,954

15,311

89,905

96,281

860,265

7,441

1,049,207

Other

Total revenues

1,041,766

89,905

297,894

12,050

150,937

460,881

42,614

14,136

56,750

2,413,414

27,361

172,514

2,613,289

EXPENDITURES:

Current:

1,100

336,169

195,505

13,146

11,419

731,985

206,924

60,254

877,096

14,132

341,558

44,071

2,613,289

General government

263,986

72,183

Education

718,839

Natural resources

Health and welfare services

60,254

824,984

Public safety

141,426

17,722

163,969

1,390

7,832

14,132

9,121

860,265

89,905

1,049,207

460,881

56,750

44,280

Social services

Culture and recreation

7,930

44,071

96,281

Indirect costs

Capital outlay

Total expenditures

EXCESS OF REVENUES OVER

EXPENDITURES

NET CHANGE IN FUND BALANCES

FUND BALANCES, BEGINNING OF YEAR

FUND BALANCES, END OF YEAR

Page

GOVERNMENTAL DEPARTMENT OF THE PYRAMID LAKE PAIUTE TRIBE

COMBINING SCHEDULE OF CLASSIFIED EXPENDITURES

FOR THE YEAR ENDED DECEMBER 31,2021

General Fund

Department of Health

Direct

Indirect

and Human Services

Department of the

Department of

Department of the

Fund

Interior Fund

Transportation Fund

Treasury Fund

Total General Fund

EXPENDITURES:

Salaries

Fringes

1,697,447

371,389

1,122,371

2,819,818

263,896

635,285

3,127,433

747,664

1,609,184

383,291

381,090

Sponsorship

S0,622

Travel and training

31,145

1,767

32,912

24,787

9,388

961

Supplies

138,517

65,414

203,931

274,510

178,311

25,964

Telephone

34,625

53,046

87,671

15,892

30,850

4,917

1,536

58,000

Legal Fees

358,811

476

163,729

Community services

13,617

59,339

67,367

Stipends

62,250

31,150

93,400

14,250

2,000

Lease

20,168

33,007

53,175

80,732

12,566

4,562

Contracted services

563,870

197,252

761,122

1,767,604

328,808

104,648

Direct assistance

107,839

265,198

148,319

Utilities

(1,598)

50,622

Consultant

Dues and fees

7,933

115,774

2,717

1,580

4,297

11,769

500

150,058

88,864

238,922

69,540

8,832

762,623

Insurance

16,222

4,860

8,413

5,575,492

3,749

Maintenance

236,328

33,404

269,732

261,625

111,354

22,513

Vehicle

193,297

27,416

220,713

13,472

18,008

41,388

465

109,271

548,688

94,329

58,772

61,196

Burial

92,029

Other

439,417

Taxes

212,874

Noncapital expenditures

22,874

32,527

35,989

Cost of goods sold

47,820

435,641

Employee related costs

5,603

17,685

92,029

7,091

212,874

9,653

7,118

In-kind

39,446

Indirect cost

1,022,302

1,313,523

593,266

163,057

1,799

Capital outlay

159,001

1,211,373

22,000

585,255

155,585

Debt service principal

62,183

Debt service interest

14,046

6,168,849

14,046

8,969,563

Total expenditures

2,800,714

9,842,831

3,861,396

1,451,665

5,772,994

Page

GOVERNMENTAL DEPARTMENT OF THE PYRAMID LAKE PAIUTE TRIBE

COMBINING SCHEDULE OF CLASSIFIED EXPENDITURES

FOR THE YEAR ENDED DECEMBER 31, 2021

Environmental

Institute of Museum

Department of

Protection Agency

and library Services

Department of Justice

Homeland Security

Other Grants and

Agriculture Fund

Fund

Contracts Fund

Department of

Totals

EXPENDITURES:

Salaries

Fringes

13,422

2,018

367,195

30,253

514,358

183,528

64,376

17,661

9,071,875

109,315

5,873

133,550

3,520

375

648

12,793

20,236

32,832

35,162

3,102

803,063

229

2,720

12,439

341

155,059

9,432

2,204,980

Sponsorship

50,622

Travel and training

Supplies

Telephone

72,591

Consultant

58,000

Legal Fees

529,462

Community services

623

140,946

Stipends

109,650

Lease

Contracted services

327

2,924

11,978

132,340

2,301

882

10,888

2,850

Direct assistance

157,469

172,795

3,301,446

146,145

2,202

6,245,195

940

342,452

Dues and fees

16,566

Utilities

3,203

2,806

14,460

3,976

6,657

304

3,806

6,450

681

305,287

45,527

1,507

10,108

758,931

Insurance

762,623

Maintenance

Vehicle

675,937

Burial

99,120

Other

212,874

Taxes

Noncapital expenditures

26,742

9,163

2,280

167,897

Cost of goods sold

483,461

Employee related costs

30,406

In-kind

Indirect cost

7,930

Capital outlay

44,071

66,807

12,050

15,311

141,426

17,722

163,969

1,390

9,121

3,435,505

2,177,285

Debt service principal

62,183

Debt service interest

Total expenditures

96,281

860,265

89,905

1,049,207

460,881

56,750

14,046

32,511,738

Page

GOVERNMENTAL DEPARTMENT OF THE PYRAMID LAKE PAIUTE TRIBE

SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS

FOR THE YEAR ENDED DECEMBER 31, 2021

Federal Agency/Pass~ Through Agency/ Program and Cluster Title

U.S. Department of Agriculture:

Food Distribution Program on Indian Reservation

CFDA

Pass-Through Entity

Number

Project/Grant Number

Expenditures

10.567

96,281

Total U.S. Department of Agriculture

96,281

U.S. Department of the Interior:

Aid to Tribal Governments- Enrollment Services

COVID-19 Aid to Tribal Governments

COVID-19 Aid to Tribal Governments- Enrollment Services

Services to Indian Children, Elderly and Families

Tribal Courts

Indian law Enforcement

COVID-19 Indian law Enforcement

Indian Law Enforcement

15.020

Subtotall5.020

4,848

4,923

46,879

3,079

59,729

15.025

203,245

15.029

5ubtotal15.029

10,629

60,065

70,694

15.030

Subtotal15.030

599,872

65,301

865,178

1,530,351

15.031

Indian Community Fire Protection

Subtotal 15.031

617

2,459

3,076

Roads Maintenance_lndian Roads

15.033

154,710

Forestry on Indian Lands

15.035

58,061

57,537

115,598

Subtotal15.035

15.037

Water Resources on Indian lands

Water Resources on Indian Lands

Subtotal15.037

100,995

401,237

97,149

599,381

Minerals and Mining on Indian Lands

15.038

34,187

Environmental Management_lndian Programs~ Aerial Geothermal Geophysics

Environmental Management_!ndian Programs- Noxious Weeds

Environmental Management_lndian Programs~ Invasive Species

Environmental Management_lndian Programs~ Range Vegetation Inventory

Environmental Management_lndian Programs~ Range Improvement Projects

15.041

15,977

80,007

13,314

68,731

1,643

179,672

Subtotal15.041

15.113

Indian Social Services_Welfare Assistance

COVID-191ndian Social Services_Welfare Assistance

Indian Social Services_Welfare Assistance

Subtotal15.113

7,379

(645)

149,252

155,986

Indian Education_Higher Education Grant Program

15.114

5ubtotal15.114

62,535

65,651

128,186

Indian Education_Assistance to Schools

15.130

5ubtotal15.130

21,798

11,727

33,525

15.508

15.517

15.608

92,204

85,534

12,958

15.639

5ubtotal15.639

86,818

6,062

69,150

55,021

217,051

White-nose Syndrome National Response Implementation

15.684

49,730

Historic Preservation Fund Grants~!n-Aid

Historic Preservation Fund Grants~ln~Aid

Historic Preservation Fund Grants-In-Aid

15.904

32,107

48,263

15,513

95,883

Providing Water to At~Risk Natural Desert Terminal Lakes

Fish and Wildlife Coordination Act

Fish and Wildlife Management Assistance

Tribal Wildlife Grants Program~ Aquatic Invasive Species

Tribal Wildlife Grants Program~ AIS Prevention & Management

Tribal Wildlife Grants Program~ Reintroduction of Big Horn Sheep

Tribal Wildlife Grants Program- Reintroduction of Big Horn Sheep

Subtotal15.904

3,821,700

Total U.S. Department of the Interior

The accompanying notes are an integral part of the

schedule of expenditures of federal awards.

Page

GOVERNMENTAL DEPARTMENT OF THE PYRAMID LAKE PAIUTE TRIBE

SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS

FOR THE YEAR ENDED DECEMBER 31, 2021

Federal Agency/Pass-Through Agency/ Program and Cluster Title

CFDA

Pass-Through Entity

Number

Project/Grant Number

Expenditures

U.S. Department of Justice:

16.021

16.024

Justice Systems Response to Families

Tribal Sexual Assault Services Program

Pass-Through the State of Nevada:

Crime Victim Assistance

76,356

51,622

16.575

Crime Victim Assistance/Discretionary Grants

COVID-19 Crime Victim Assistance/Discretionary Grants

Crime Victim Assistance/Discretionary Grants

Violence Against Women Discretionary Grants for Indian Tribal Governments

Rural Domestic Violence, Dating Violence, Sexual Assault, and Stalking Assistance Program

Tribal Court Assistance Program-eTAS Drug Court Grant

Public Safety Partnership and Community Policing Grants

2018.V2·GX·0078

27,334

16.582

Subtotal16.582

128,920

1,184

44,067

8,395

182,566

16.587

16.589

16.608

16.710

273,788

156,641

10,888

52,813

16.736

16.841

27,461

182,297

Transitional Housing Assistance for Victims of Domestic Violence, Dating Violence, Stalking,

or Sexual Assault

VOCA Tribal Victim Services Set¥Aside Program

1,041,766

Total U.S. Department of Justice

U.S. Department of Transportation:

Pass~ Through the Bureau of Indian Affairs:

Highway Planning and Construction~ Transportation Planning H61883

Highway Planning and Construction~ PLPTTransit Program

Highway Planning and Construction- WCC Parking Lot Phase II

Highway Planning and Construction- Tahoe Pyramid Bike Path

Highway Planning and Construction¥ PlPT Admin Parking

Highway Planning and Construction- Tribal Transit Facility

Highway Planning and Construction- WADS 447 Complete Street

COVID~19 Formula Grants for Rural Areas and Tribal Transit Program- Tribal Transit

Formula Grants for Rural Areas and Tribal Transit Program- Admin Facility Design

Formula Grants for Rural Areas and Tribal Transit Program- FTA Formula Funds

20.205

Subtotal 20.205

292,361

45,039

39,443

147,312

51,946

137,666

939

714,706

20.509

71,088

207,754

12,080

28,161

A16AP00042

Pass- Through the State of Nevada:

Formula Grants for Rural Areas and Tribal Transit Program

20.509

296,281

79,005

694,369

NV-2020-008-00

NV-2021-004/031/034

Subtotal 20.509

1,409,075

Total U.S. Department of Transportation

U.S. Department of the Treasury:

COVID-19 Coronavirus Relief Fund

COVID-19 Coronavirus State and local Fiscal Recovery Funds

COVID-19 Coronavirus State and Local Fiscal Recovery Funds

COVID-19 Coronavirus State and local Fiscal Recovery Funds

COVID-19 Coronavirus State and Local Fiscal Recovery Funds

21.019

Subtotal21.019

243,080

52,176

295,256

21.027

522

8,603

5,463,000

5,613

5,477,738

Subtotal 21.027

5,772,994

Total U.S. Department of the Treasury

U.S. Institute of Museum and Library Services:

Native American/Native Hawaiian Museum Services Program

45.308

36,355

Native American and Native Hawaiian library Services

45.311

1,825

51,676

53,550

Native American and Native Hawaiian Library SefVices

Native American and Native Hawaiian library SefVices

Subtotal 45.311

89,905

Total U.S. Institute of Museum and library Services

The accompanying notes are an integral part of the

schedule of expenditures of federal awards.

Page

GOVERNMENTAL DEPARTMENT OF THE PYRAMID LAKE PAIUTE TRIBE

SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS

FOR THE YEAR ENDED DECEMBER 31, 2021

Federal Agency/PassMThrough Agency/ Program and Cluster Title

CFDA

Pass-Through Entity

Number

Project/Grant Number

Expenditures

U.S. Environmental Protection Agency:

Training, Investigations, and Special Purpose Activities of Federally-Recognized Indian Tribes

Consistent With the Clean Air Act (CAA), Tribal Sovereignty and the Protection and

Management of Air Quality

Training, Investigations, and Special Purpose Activities of Federally-Recognized Indian Tribes

Consistent With the Clean Air Act (CAA), Tribal Sovereignty and the Protection and

Management of Air Quality

Performance Partnership Grants- Water Quality Monitoring

Performance Partnership Grants- Non Point Source

Performance Partnership Grants- Wetland Program Development

Performance Partnership Grants- Non Point Source Competitive

Performance Partnership Grants- PPG CWA Multi-Purpose Funding

State and Tribal Response Program Grants

Indian Environmental General Assistance Program (GAP}

Indian Environmental General Assistance Program {GAP)

66.038

63,838

66.038

5ubtotal66.038

23,989

87,827

66.605

5ubtotal66.605

244,778

38,779

109,583

12,151

11,319

416,610

66.817

70,086

66.926

5ubtotal66.926

148,052

122,379

270,431

844,954

Total U.S. Environmental Protection Agency

U.S. Department of Health and Human Services:

Indian Health Service:

Pass-Through the State of Nevada:

Special Programs for the Aging_Title Ill, Part C_Nutrition Services

93.045

2001NVHDC2-00

2,708

COVID-19 Special Programs for the Aging_Title VI, Part A, Grants to Indian Tribes_Part B,

Grants to Native Hawaiians- Title VI Cares Act Nutrition

COVID-19 Special Programs for the Aging_Title VI, Part A, Grants to Indian Tribes_Part B,

93.047

21,413

Grants to Native Hawaiians- Title VI Families First

Special Programs for the Aging_Title VI, Part A, Grants to Indian Tribes_Part 8, Grants to

93.047

2,794

Native Hawaiians- Title VI Families First- CAA 21 Title VI Supplemental

COVID-19 Special Programs for the Aging_Title VI, Part A, Grants to Indian Tribes_Part B,

93.047

11,844

Grants to Native Hawaiians- Title VI Families First- TITLE VI PART A/B

Special Programs for the Aging_Title VI, Part A, Grants to Indian Tribes_Part 8, Grants to

93.047

14,061

93.047

5ubtotal93.047

87,567

137,679

93.053

10,259

93.054

8,858

93.054

5ubtotal93.054

39,945

48,803

93.071

Native Hawaiians- Numaga Title VI Part A 2020-2023

Nutrition Services Incentive Program

National Family Caregiver Support, Title VI, Part C, Grants to Indian Tribes and

Native Hawaiians- Numaga Caregiver Program 2017-2021

National Family Caregiver Support, Title VI, Part C, Grants to Indian Tribes and

Native Hawaiians- Numaga Caregiver Part C

Subtotal93.071

2,268

1,102

115

3,485

Special Diabetes Program for lndians_Diabetes Prevention and Treatment Projects

Substance Abuse and Mental Health Services Projects of Regional and National Significance

93.237

93.243

140,640

47,139

Injury Prevention Program for American Indians and Alaskan

Natives_Cooperative Agreements- Elder Fall Prevention Program

93.284

17,281

Medicare Enrollment Assistance Program

COVID-19 Activities to Support State, Tribal, Local and Territorial (STLT) Health Department

93.391

60,403

93.391

Subtotal 93.391

52,287

112,690

93.441

5ubtotal93.441

194

6,768,646

278,758

7,047,598

Indian Health Service Sanitation Facilities Construction Program-PUD: IHS Special Projects

93.445

552,072

Good Health and Wellness in Indian Country {A)

93.479

50,308

COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution

93.498

575,065

Response to Public Health or Healthcare Crises

COVID-19 Activities to Support State, Tribal, Local and Territorial {STLT) Health Department

Response to Public Health or Healthcare Crises

Indian Self-Determination- Health Service Project

COVID-191ndian Self-Determination

Indian Self-Determination

The accompanying notes are an integral part of the

schedule of expenditures of federal awards.

Page

GOVERNMENTAL DEPARTMENT OF THE PYRAMID LAKE PAIUTE TRIBE

SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS

FOR THE YEAR ENDED DECEMBER 31, 2021

Federal Agency/PassMThrough Agency/ Program and Cluster Title

Child Care and Development Block Grant

COVID-19 Child Care and Development Block Grant

Child Care Mandatory and Matching Funds of the Child Care and Development Fund

COVID-19 Child Care and Development Block Grant

Child Care and Development Block Grant

Promote the Survival and Continuing Vitality of Native American Languages

CFDA

Pass-Through Entity

Number

Project/Grant Number

Expenditures

Subtotal CCDF Cluster

87,740

7,323

12,821

301,064

31,803

59,046

116,677

232

616,706

93.587

2,656

93.575

93.596

93.575

Pass-Through the State of Nevada:

Family Violence Prevention and Services/Domestic Violence Shelter and Supportive Services

93.671

13,950

2001NVFVP5

COVID-19 Rural Health Care Services Outreach, Rural Health Network Development and Small

Health Care Provider Quality Improvement

Demonstration Projects for Indian Health

93.912

35,415

93.933

49,485

9,463,939

Total U.S. Department of Health and Human Services

Department of Homeland Security:

Pass-Through the State of Nevada:

Emergency Management Performance Grants-FY 2020

97.042

Assistance to Firefighters Grant

97.044

97.047

97.083

Pre-Disaster Mitigation

Staffing for Adequate Fire and Emergency Response {SAFER}

EMF·2020·EP·00017·501

12,050

26,742

172,795

86,307

297,894

Total Department of Homeland Security

22,838,508

Total Expenditures of Federal Awards

The accompanying notes are an integral part of the

schedule of expenditures of federal awards.

Page

GOVERNMENTAL DEPARTMENT OF THE PYRAMID LAKE PAIUTE TRIBE

NOTES TO SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS

FOR THE YEAR ENDED DECEMBER 31, 2021

Note 1: Basis of Presentation

The accompanying schedule of expenditures of federal awards (the "Schedule") includes the grant activity of

the Governmental Department of the Pyramid Lake Paiute Tribe (the "Governmental Department") under

programs of the federal government for the year ended December 31, 2021. The information in the

Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part

200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal

Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the

Governmental Department, it is not intended to and does not present the financial position or changes in net

position of the Governmental Department.

Note 2: Summary of Significant Accounting Policies

Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such

expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain

types of expenditures are not allowable or are limited as to reimbursement.

Note 3: Indirect Cost Rate

The Governmental Department has elected not to use the 10-percent de minimis indirect cost rate allowed

under the Uniform Guidance. Instead, the Governmental Department has negotiated approved indirect cost

rates.

Note 4: Subrecipients

Of the federal expenditures presented in the Schedule, the Governmental Department provided no federal

awards to subrecipients.

Note 5: Reconciliation of Federal Awards

During the year ended December 31, 2020, the Governmental Department incurred expenditures under

Provider Relief Fund (PRF) in the amount of $575,065. As required by the OMB Compliance Supplement

Addendum, those expenditures are reported in the Schedule in 2021.

The following is a reconciliation of the expenditures reported on the Schedule to intergovernmental revenues

reported in the financial statements:

Expenditures of federal awards

Expenditures under PRF for 2020

Expenditures of non-federal awards

Intergovernmental revenues

22,838,508

(575,065)

42,614

22,306,057

Note 6: Water Treatment Facility Loan

During 2012, the Governmental Department entered into a loan agreement (See Note 9 to the financial

statements) for the building of the Sutcliffe water treatment facility with USDA. The loan was issued for

$150,000. At December 31, 2021, the loan's principal balance was $24,511. The loan contains no significant

continuing compliance requirements other than maintenance of debt service payments.

Page

COMPLIANCE SECTION

INDEPENDENT AUDITOR'S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING

AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF

FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH

GOVERNMENT AUDITING STANDARDS

To the Members of the Tribal Council of the Pyramid Lake Paiute Tribe:

We have audited, in accordance with the auditing standards generally accepted in the United States of America

and the standards applicable to financial audits contained in Government Auditing Standards issued by the

Comptroller General of the United States, the financial statements of the governmental activities, each major fund,

and the aggregate remaining fund information of the Governmental Department of the Pyramid Lake Paiute Tribe

(the "Governmental Department") as of and for the year ended December 31, 2021, and the related notes to the

financial statements, which collectively comprise the Governmental Department's financial statements, and have

issued our report thereon dated June 7, 2023.

Report on Internal Control over Financial Reporting

In planning and performing our audit of the financial statements, we considered the Governmental Department's

internal control over financial reporting (internal control) as a basis for designs audit procedures that are

appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not

for the purpose of expressing an opinion on the effectiveness of the Governmental Department's internal control.

Accordingly, we do not express an opinion on the effectiveness of the Governmental Department's internal

control.

A deficiency in internal control exists when the design or operation of a control does not allow management or

employees, in the normal course of performing their assigned functions, to prevent, or detect and correct,

misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal

control such that there is a reasonable possibility that a material misstatement of the Governmental Department's

financial statements will not be prevented, or detected and corrected, on a timely basis. A significant deficiency is

a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet

important enough to merit attention by those charged with governance.

Our consideration of internal control was for the limited purpose described in the first paragraph of this section

and was not designed to identify all deficiencies in internal control that might be material weaknesses or

significant deficiencies and therefore, material weaknesses or significant deficiencies may exist that have not been

identified. Given these limitations, during our audit we did not identify any deficiencies in internal control that we

consider to be material weaknesses. We identified certain deficiencies in internal control, described in the

accompanying schedule of findings and questioned costs as items 2021-001 and 2021-002, that we consider to be

significant deficiencies.

Page

Report on Compliance and Other Matters

As part of obtaining reasonable assurance about whether the Governmental Department's financial statements

are free of material misstatement, we performed tests of its compliance with certain provisions of laws,

regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect

on the financial statements. However, providing an opinion on compliance with those provisions was not an

objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no

instances of noncompliance or other matters that are required to be reported under Government Auditing

Standards.

The Governmental Department's Response to Findings

Government Auditing Standards requires the auditor to perform limited procedures on the Governmental

Department's response to the findings identified in our audit and described in the accompanying corrective action

plans. The Governmental Department's response was not subjected to the auditing procedures applied in the

audit of the financial statements and, accordingly, we express no opinion on the response.

Purpose of this Report

The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the

results of that testing, and not to provide an opinion on the effectiveness of the Governmental Department's

internal control or on compliance. This report is an integral part of an audit performed in accordance with

Government Auditing Standards in considering the Governmental Department's internal control and compliance.

Accordingly, this communication is not suitable for any other purpose.

Reno, Nevada

June 7, 2023

Page

INDEPENDENT AUDITOR'S REPORT ON COMPLIANCE FOR EACH MAJOR FEDERAL PROGRAM

AND ON INTERNAL CONTROL OVER COMPLIANCE REQUIRED BY THE UNIFORM GUIDANCE

To the Members of the Tribal Council of the Pyramid Lake Paiute Tribe:

Report on Compliance for Each Major Federal Program

Qualified Opinions

We have audited the Governmental Department of the Pyramid Lake Paiute Tribe's (the "Governmental

Department") compliance with the types of compliance requirements identified as subject to audit in the OMB

Compliance Supplement that could have a direct and material effect on each of the Governmental Department's

major federal programs for the year ended December 31, 2021. The Governmental Department's major federal

programs are identified in the summary of auditor's results section of the accompanying schedule of findings and

questioned costs.

Qualified Opinions on Indian Law Enforcement, Coronavirus Relief Fund, and Coronavirus State and Local Fiscal

Recovery Funds

In our opinion, except for the noncompliance described in the Basis for Qualified Opinions section of our report,

the Governmental Department complied, in all material respects, with the compliance requirements referred to

above that could have a direct and material effect on Indian Law Enforcement, Coronavirus Relief Fund, and

Coronavirus State and Local Fiscal Recovery Funds for the year ended December 31, 2021.

Basis for Qualified Opinions on Indian Law Enforcement, Coronavirus Relief Fund, and Coronavirus State and

Local Fiscal Recovery Funds

We conducted our audit of compliance in accordance with auditing standards generally accepted in the United

States of America; the standards applicable to financial audits contained in Government Auditing Standards issued

by the Comptroller General of the United States (Government Auditing Standards); and the audit requirements of

Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit

Requirements for Federal Awards (Uniform Guidance). Our responsibilities under those standards and the Uniform

Guidance are further described in the Auditor's Responsibilities for the Audit of Compliance section of our report.

We are required to be independent of the Pyramid Lake Paiute Tribe and to meet our other ethical responsibilities,

in accordance with relevant ethical requirements relating to our audit. We believe that the audit evidence we

have obtained is sufficient and appropriate to provide a basis for our opinion on compliance for each major federal

program. Our audit does not provide a legal determination of the Governmental Department's compliance with

the compliance requirements referred to above.

Page

Matter Giving Rise to Qualified Opinions on Indian Law Enforcement, Coronavirus Relief Fund, and Coronavirus

State and Local Fiscal Recovery Funds

As described in the accompanying schedule of findings and questioned costs, the Governmental Department did

not comply with requirements regarding CFDA 15.030 Indian Law Enforcement, CFDA 21.019 Coronavirus Relief

Fund, and CFDA 21.027 Coronavirus State and Local Fiscal Recovery Funds as described in finding number 2021004 for Reporting. Compliance with such requirements is necessary, in our opinion, for the Governmental

Department to comply with the requirements applicable to those programs.

Responsibilities of Management for Compliance

Management is responsible for compliance with the requirements referred to above and for the design,

implementation, and maintenance of effective internal control over compliance with the requirements of laws,

statutes, regulations, rules, and provisions of contracts or grant agreements applicable to Governmental

Department's federal programs.

Auditor's Responsibilities for the Audit of Compliance

Our objectives are to obtain reasonable assurance about whether material noncompliance with the compliance

requirements referred to above occurred, whether due to fraud or error, and express an opinion on the

Governmental Department's compliance based on our audit. Reasonable assurance is a high level of assurance but

is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with generally

accepted auditing standards, Government Auditing Standards, and the Uniform Guidance will always detect

material noncompliance when it exists. The risk of not detecting material noncompliance resulting from fraud is

higher than for that resulting from error, as fraud may involve collusion, forgery, intentional omissions,

misrepresentations, or the override of internal control. Noncompliance with the compliance requirements

referred to above is considered material, if there is a substantial likelihood that, individually or in the aggregate, it

would influence the judgment made by a reasonable user of the report on compliance about the Governmental

Department's compliance with the requirements of each major federal program as a whole.

In performing an audit in accordance with generally accepted auditing standards, Government Auditing Standards,

and the Uniform Guidance, we:

•

Exercise professional judgment and maintain professional skepticism throughout the audit.

Identify and assess the risks of material noncompliance, whether due to fraud or error, and design and

perform audit procedures responsive to those risks. Such procedures include examining, on a test basis,

evidence regarding the Governmental Department's compliance with the compliance requirements referred

to above and performing such other procedures as we considered necessary in the circumstances.

Obtain an understanding of Governmental Department's internal control over compliance relevant to the

audit in order to design audit procedures that are appropriate in the circumstances and to test and report on

internal control over compliance in accordance with the Uniform Guidance, but not for the purpose of

expressing an opinion on the effectiveness of the Governmental Department's internal control over

compliance. Accordingly, no such opinion is expressed.

We are required to communicate with those charged with governance regarding, among other matters, the

planned scope and timing of the audit and any significant deficiencies and material weaknesses in internal control

over compliance that we identified during the audit.

Page

Other Matters

The results of our auditing procedures disclosed an instance of noncompliance which is required to be reported in

accordance with the Uniform Guidance and which is described in the accompanying schedule of findings and

questioned costs as items 2021-003. Our opinion on each major federal program is not modified with respect to

item this matter.

Government Auditing Standards requires the auditor to perform limited procedures on the Governmental

Department's response to the noncompliance findings identified in our audit described in the accompanying

schedule of findings and questioned costs. The Governmental Department's response was not subjected to the

other auditing procedures applied in the audit of compliance and, accordingly, we express no opinion on the

response.

Report on Internal Control over Compliance

Our consideration of internal control over compliance was for the limited purpose described in the Auditor's

Responsibilities for the Audit of Compliance section above and was not designed to identify all deficiencies in

internal control over compliance that might be material weaknesses or significant deficiencies in internal control

over compliance and, therefore, material weaknesses or significant deficiencies may exist that have not been

identified. However, as discussed below, we did identify deficiencies in internal control over compliance that we

consider to be a material weakness and a significant deficiency.

A deficiency in internal control over compliance exists when the design or operation of a control over compliance

does not allow management or employees, in the normal course of performing their assigned functions, to

prevent, or detect and correct, noncompliance with a type of compliance requirement of a federal program on a

timely basis. A material weakness in internal control over compliance is a deficiency, or a combination of

deficiencies, in internal control over compliance, such that there is a reasonable possibility that material

noncompliance with a type of compliance requirement of a federal program will not be prevented, or detected and

corrected, on a timely basis. We consider the deficiency in internal control over compliance described in the

accompanying schedule of findings and questioned costs as item 2021-004 to be a material weakness.

A significant deficiency in internal control over compliance is a deficiency, or a combination of deficiencies, in

internal control over compliance with a type of compliance requirement of a federal program that is less severe

than a material weakness in internal control over compliance, yet important enough to merit attention by those

charged with governance. We consider the deficiency in internal control over compliance described in the

accompanying schedule of findings and questioned costs as item 2021-003 to be a significant deficiency.

Our audit was not designed for the purpose of expressing an opinion on the effectiveness of internal control over

compliance. Accordingly, no such opinion is expressed.

Government Auditing Standards requires the auditor to perform limited procedures on the Governmental

Department's response to the internal control over compliance findings identified in our audit described in the

accompanying schedule of findings and questioned costs. The Governmental Department's response was not

subjected to the other auditing procedures applied in the audit of compliance and, accordingly, we express no

opinion on the response.

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The purpose of this report on internal control over compliance is solely to describe the scope of our testing of

internal control over compliance and the results of that testing based on the requirements of the Uniform

Guidance. Accordingly, this report is not suitable for any other purpose.

Reno, Nevada

June 7, 2023

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GOVERNMENTAL DEPARTMENT OF THE PYRAMID LAKE PAIUTE TRIBE

SCHEDULE OF FINDINGS AND QUESTIONED COSTS

FOR THE YEAR ENDED DECEMBER 31,2021

Section I - Summary of Independent Auditor's Results

Financial Statements

Unmodified

Type of auditor's report issued:

Internal control over financial reporting:

• Material weakness(es) identified?

Yes

• Significant deficiency(ies) identified?

Noncompliance material to financial statements noted?

None noted

Yes

X No

Federal Awards

Internal control over major federal programs:

Yes

• Material weakness(es) identified?

• Significant deficiency(ies) identified?

X Yes

None noted

Type of auditor's report issued on compliance for major federal programs:

Type of Opinion on

Federal Agency and Name of Major Program

U.S. Department of the Interior- Indian Law Enforcement

U.S. Department of the Treasury- Coronavirus Relief Fund

Major Program

Qualified

U.S. Department of the Treasury- Coronavirus State and Local Fiscal

Qualified

Recovery Funds

Any audit findings disclosed that are required to be reported

in accordance with 2 CFR 200.516(a)?

Yes

Identification of Major Federal Programs

CFDA Numbers

Name of Federal Programs

15.030

Indian Law Enforcement

21.019

Coronavirus Relief Fund

21.027

Coronavirus State and Local Fiscal Recovery Funds

Dollar threshold used to distinguish between type A and type B programs:

Auditee qualified as low-risk auditee?

Yes

750,000

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GOVERNMENTAL DEPARTMENT OF THE PYRAMID LAKE PAIUTE TRIBE

SCHEDULE OF FINDINGS AND QUESTIONED COSTS

FOR THE YEAR ENDED DECEMBER 31, 2021

Section II - Financial Statement Findings

Finding 2021-001: Third Party Revenues and Accounts Receivable Reconciliation -Significant Deficiency

Type of Finding: Internal Control over Financial Reporting

Criteria:

The Governmental Department is required to establish and maintain internal controls that operate effectively and

provide reasonable assurance regarding the reliability of the Governmental Department's financial statements.

The Governmental Department is encouraged to earn income to improve cash flow and financial position.

Condition/Context:

The Governmental Department's clinic third party revenues and accounts receivable were not fully reconciled with

supporting documentation and available for review upon commencement of audit fieldwork.

Cause:

The Governmental Department's accounting department had turnover in a key position.

Effect:

The audit process and financial statement preparation time are delayed when the accounts are not fully reconciled

to the supporting documentation. In addition, Tribal Council cannot adequately oversee operations without

sufficient financial reporting to ensure that the departments are within budget, and that financial reporting is

performed in a timely manner.

Repeat Finding from the Prior Audit:

Yes.

Recommendation:

We recommend that the finance department reviews clinic third party receivable and revenues and compares it to

the supporting documentation to ensure that the accounts have been completely reconciled on a monthly basis.

Views of Responsible Officials and Planned Corrective Actions:

Management acknowledges this finding and will address remediation in the accompanying corrective action plans.

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GOVERNMENTAL DEPARTMENT OF THE PYRAMID LAKE PAIUTE TRIBE

SCHEDULE OF FINDINGS AND QUESTIONED COSTS

FOR THE YEAR ENDED DECEMBER 31, 2021

Section II- Financial Statement Findings (Continued)

Finding 2021-002: Payroll Controls- Significant Deficiency

Type of Finding: Internal Control over Financial Reporting

Criteria:

Sound internal controls require that the Governmental Department ensures all timecards and pay rates are

properly reviewed and approved by management and related supporting documentation is properly retained.

Condition/Context:

During payroll testing, we noted the following:

•

There were 4 out of 42 employees selected whose hours worked on the timecards could not be matched

to the payroll register.

•

There were 2 out of 42 employees selected whose pay rates were increased but these 2 employees were

paid at the old pay rates.

Cause:

There has been turnover in key positions, making it difficult for all controls in the payroll process to function

properly.

Effect:

Without verifying timecards and pay rates, the Governmental Department could be incorrectly paying employees.

Repeat Finding from the Prior Audit:

No.

Recommendation:

We recommend that a review and approval process be implemented to provide for better control over the payroll

process.

Views of Responsible Officials and Planned Corrective Actions:

Management acknowledges this finding and will address remediation in the accompanying corrective action plans.

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GOVERNMENTAL DEPARTMENT OF THE PYRAMID LAKE PAIUTE TRIBE

SCHEDULE OF FINDINGS AND QUESTIONED COSTS

FOR THE YEAR ENDED DECEMBER 31, 2021

Section Ill - Federal Award Findings and Questioned Costs

Finding 2021-003: Allowable Costs/Cost Principles- Payroll Controls- Significant Deficiency

Type of Finding: Internal Control over Compliance and Compliance

Applicable to:

CFDA

Number

15.030

21.019

Federal Agency and Program Name

U.S. Department of the InteriorIndian Law Enforcement

U.S. Department of the TreasuryCoronavirus Relief Fund

Federal Award Identification

Number and Year

Questioned

Costs

A16AV00556- 2021

A21AV00187- 2021

None

N/A- 2020

None

Criteria:

2 CFR §200.430(i)(1)(vii) states: "Support the distribution of the employee's salary or wages among specific

activities or cost objectives if the employee works on more than one Federal award; a Federal award and nonFederal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated

using different allocation bases; or an unallowable activity and a direct or indirect cost activity."

2 CFR §200.403(g) states: "Except where otherwise authorized by statute, costs must meet the following general

criteria in order to be allowable under federal awards: (g) be adequately documented."

2 CFR §200.302(b)(3) states: "Records that identify adequately the source and application of funds for federallyfunded activities. These records must contain information pertaining to Federal awards, authorizations,

obligations, unobligated balances, assets, expenditures, income and interest and be supported by source

documentation."

Condition/Context:

We noted that employees' personnel files did not contain current pay rate documentation. We also noted that

there is no established procedure for the review and approval of timecards prior to payment.

Our audit testing also disclosed the following instances:

Indian Law Enforcement

•

There were 3 out of 20 employees selected whose hours worked on the timecards could not be matched

to the payroll register.

There was 1 out of 20 employees selected whose pay rate was increased but this employee was paid at

the old pay rate.

Coronavirus Relief Fund

•

There was 1 out of 1 employee selected whose hours worked on the timecard could not be matched to

the payroll register.

Indirect Cost Pool Fund

•

There was 1 out of 11 employees selected whose pay rate was increased but this employee was paid at

the old pay rate.

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GOVERNMENTAL DEPARTMENT OF THE PYRAMID LAKE PAIUTE TRIBE

SCHEDULE OF FINDINGS AND QUESTIONED COSTS

FOR THE YEAR ENDED DECEMBER 31, 2021

Section Ill- Federal Award Findings and Questioned Costs (Continued)

Finding 2021-003: Allowable Costs/Cost Principles- Payroll Control- Significant Deficiency (Continued)

Cause:

There has been turnover in key positions.

Effect:

Without verifying pay rate authorization forms and timecards, the Governmental Department could be incorrectly

paying employees.

Repeat Finding from the Prior Audit:

No.

Recommendation:

We recommend that a review and approval process be implemented to provide for better control over the payroll

process.

Views of Responsible Officials and Planned Corrective Actions:

Management acknowledges this finding and will address remediation in the accompanying corrective action plans.

Finding 2021-004: Reporting- Material Weakness

Type of Finding: Internal Control over Compliance and Compliance

Applicable To:

CFDA

Number

15.030

21.019

21.027

Federal Agency and Program Name

U.S. Department of the InteriorIndian Law Enforcement

U.S. Department of the TreasuryCoronavirus Relief Fund

U.S. Department of the TreasuryCoronavirus State and Local Fiscal Recovery

Funds

Federal Award Identification

Number and Year

Questioned

Costs

A16AV00556- 2021

A21AV00187- 2021

None

N/A- 2020

None

N/A- 2021

None

Criteria:

1. 2 CFR Section §200.512{a)(1) states: "The audit must be completed and the data collection form described

in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be

submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months

after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the

reporting package is due the next business day."

Indian Law Enforcement - The Governmental Department is required to submit quarterly financial

progress reports within a certain period after each quarter.

Coronavirus Relief Fund - The Governmental Department is required to submit quarterly financial

progress reports within a certain period after each quarter and appropriately maintain accounting records

for compiling and reporting accurate, compliant financial data in accordance with appropriate accounting

standards and principles.

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GOVERNMENTAL DEPARTMENT OF THE PYRAMID LAKE PAIUTE TRIBE

SCHEDULE OF FINDINGS AND QUESTIONED COSTS

FOR THE YEAR ENDED DECEMBER 31, 2021

Section Ill- Federal Award Findings and Questioned Costs (Continued)

Finding 2021-004: Reporting- Material Weakness (Continued)

Condition/Context:

1. The Governmental Department did not submit its single audit report in a timely manner.

Indian Law Enforcement - 1 out 8 quarterly financial progress reports was not submitted, 6 out 8

quarterly financial progress reports were submitted late.

Coronavirus Relief Fund- 1 out 4 quarterly financial progress reports was not submitted, 1 out 4 quarterly

financial progress reports was submitted late.

Coronavirus Relief Fund -We noted that the amount reported in the financial progress reports did not

reconcile to the general ledger.

Cause:

The Governmental Department did not have sufficient staffing to undertake financial statement and

compliance reporting preparation tasks. In addition, there has been turnover in key positions.

Coronavirus Relief Fund- There has been turnover in key positions.

Effect:

Without proper reporting, the Governmental Department was unable to comply with the applicable federal

requirements and their federal funding could be at risk of termination.

Without timely and accurate reports, the Governmental Department was unable to ensure that the goals and

purposes of the grants had been achieved and accounted for properly.

Repeat Finding from the Prior Audit:

Yes.

Recommendation:

We strongly recommend that the Governmental Department institute policies and procedures that stipulate that

the required reports must be filed by their respective due dates and maintain the proof of the submission. It is

critically important that timely and accurate reports be produced to ensure that the goals and purposes of the

grant have been achieved and accounted for properly.

We further suggest that a careful review of these reports take place before they are filed. Amounts reported in

these reports should always agree with the general ledger.

Management's Response/Planned Corrective Action:

Management acknowledges this finding and will address remediation in the accompanying corrective action plans.

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Pyranlid Lake Paiute Tribe

l'ost qf.Yice Box 256

Nixon, Nevada 89424

Telephone: (775) 574-1000

Fax (775) 574-1008

GOVERNMENTAl DEPARTMENT OF THE PYRAMID lAKE PAIUTE TRIBE

SUMMARY SCHEDUlE OF PRIOR YEAR AUDIT FINDINGS

FROM THE YEAR ENDED DECEMBER 31, 2020

Finding 2020-001: Third Party Revenues and Accounts Receivable Reconciliation

Condition/Context:

During the testing of third-party insurance billings, we noted that several claims were submitted to the third-party

payors after the allowed time period, which can result in the claims being denied for payment. In addition, several

claims were not submitted due to insufficient documentation and paperwork by the front office personnel before

the patients were provided services.

Third-party insurance accounts receivable and associated allowance for doubtful accounts were not fully reconciled

with supporting documentation and available for review upon commencement of audit fieldwork.

Status: Unresolved. See current year finding 2021-001.

Finding 2020·002: Capital Asset listing

Condition/Context:

During our audit, we noted that a significant amount of new acquisitions were not included in the capital assets

listing.

Status: Resolved.

Finding 2020-003: Reporting

Applicable To:

·-cl=oft.___

Number

---·---~~·---··-~----·--·-----··-·

Federal Agency and Program Name

Federal Awa rd Identification

Numbe rand Year

U.S. Department of the Interior15.020

Aid to Tribal Governments- Enrollment

A16AVO 0685-2020

Services

-----·U.S. Department of the Treasury21.019

N/A . 2020

Coronavirus Relief Fund

------····--------·---~-----··--·--·-·---·-·----'.

Questioned

Costs

None

-·~~--~~"~--~-~-··--····-········-·~···-··-·--··-·---····-----------···~

_____

None

Condition/Context:

Aid to Tribal Governments - Enrollment Services -We were not able to verify submission of the annual narrative

report.

Coronavirus Relief Fund•

1 out of 3 quarterly financial progress report was submitted late;

•

2 out of 3 quarterly financial progress reports were not submitted.

Status: Status: Unresolved. See current year finding 2021-004 for Coronavirus Relief Fund.

Page

Pyrarnid Lake Paiute Tribe

Post q[fice !Jox 256

Nixon, Nevada 89424

1ldephone: (775) 574-1000

Fax (775) 574-1008

GOVERNMENTAL DEPARTMENT OF THE PYRAMID LAKE PAIUTE TRIBE

SUMMARY SCHEDULE OF PRIOR YEAR AUDIT FINDINGS

FROM THE YEAR ENDED DECEMBER 31, 2020

Finding 2020-003: Reporting (Continued)

Reason for Audit Finding Recurrence -Aid to Tribal Governments- Enrollment Services:

The 2021 annual narrative report was not sent to the agency. This was due to the department director not keeping

adequate records and not adhering to Annual Funding Agreement report deadlines.

Corrective Action Plan:

The annual narrative report for 2021 was submitted June 1, 2023 to the agency via email. The department will keep

records of reports submitted via email, attaching a copy of verification to the actual document in the Enrollment

files and Finance will keep a copy of the narrative in the contract file and electronic file.

Contact Person:

Joanne Shaw, Enrollment Coordinator

Date of Completion:

June 1, 2023

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Pyratnid Lake Paiute Tribe

l'ost (~/.fice Box 256

ll/ixon, Nevada 89424

Telephone: (775) 574-1000

Fax (775) 574-1008

GOVERNMENTAL DEPARTMENT OF THE PYRAMID LAKE PAIUTE TRIBE

CORRECTIVE ACTION PLANS

FROM THE YEAR ENDED DECEMBER 31, 2021

Finding 2021-001 Third Party Revenues and Accounts Receivable Reconciliation

Action:

The Interim Comptroller and the General Ledger Accountant will meet monthly with the Health Director to verify

the Third Party revenues and accounts receivable are fully reconciled with supporting documentation. Discrepancies

and errors will be resolved and corrected by the Health Director with the assistance of the Finance Department and

a report will be sent to the Tribal Chairman monthly.

The Tribe will be performing a Financial Management Assessment in 2023, of all aspects and levels of the

governmental accounting and financial systems and responsibilities. The assessment will review, recommend as

required updates and or expansion of the Financial Policies, Internal Controls, Staffing and Structure. The purpose

of this assessment is to establish continuity of practices throughout the organization, with the intent and goal of

enforcing compliance of accounting standards, compliance with reporting and regulatory, limiting risk and deterring

fraud.

The Health Clinic will be in this assessment. An RFP is scheduled to be announced and sent to qualified Certified

Public Accounting firms by June 30, 2023, and will be completed by December 31, 2023.

Responsible Official:

Dawna Brown, Pyramid Lake Health Director

Date of Completion:

December 31, 2023

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Pyra1nid Lake Paiute Tribe

Post qffice Box 256

Nixon, Nel'ada 89424

'Ide plume: (775) 574-1000

Fax (775) 574-1008

GOVERNMENTAL DEPARTMENT OF THE PYRAMID LAKE PAIUTE TRIBE

CORRECTIVE ACTION PLANS

FROM THE YEAR ENDED DECEMBER 31, 2021

Findings 2021-002 Payroll Controls and 2021-003 Allowable Costs/Cost Principles- Payroll Controls

Action:

The Accounting Supervisor, or in the absence of the Accounting Supervisor, the Comptroller receives the Employee

Action Notice (EAN) and verification for accuracy is done. In the event of an incorrect EAN, the form is returned to

the HR department for correction. Upon receipt of the corrected EAN, the information is further verified by the

Accounting Supervisor, or the Comptroller then entered in to the accounting system by the Payroll Manager.

Transition fully to the Employee Web Services (EWS) payroll system and eliminate the manual timecard due to

discrepancies between the physical timecards, EWS timesheets and the Daily Work Record.

The Department Director or Supervisor verifies hours worked and submits payroll information to the Employee Web

Services payroll system for upload. The Director or Supervisor submits hard copies of the EWS timecard and that

document becomes the official record.

The Tribe will be performing a Financial Management Assessment in 2023, of all aspects and levels of the

governmental accounting and financial systems and responsibilities. The assessment will review, recommend as

required updates and or expansion of the Financial Policies, Internal Controls, Staffing and Structure. The purpose

of this assessment is to establish continuity of practices throughout the organization, with the intent and goal of

enforcing compliance of accounting standards, compliance with reporting and regulatory, limiting risk and deterring

fraud.

An RFP is scheduled to be announced and sent to qualified Certified Public Accounting firms by June 30, 2023, and

will be completed by December 31, 2023.

Responsible Official:

Pamela Wright, Interim Comptroller

Date of Completion:

12/31/2023

Page

Pyramid Lake Paiute Tribe

Post (~f.fice Box 256

Nixon, Nel'ada 89424

Telepltonc: (775) 574-1000

Fax (775) 574-1008

GOVERNMENTAL DEPARTMENT OF THE PYRAMID LAKE PAIUTE TRIBE

CORRECTIVE ACTION PLANS

FROM THE YEAR ENDED DECEMBER 31, 2021

Finding 2021-004 Reporting

Action:

1. The FY2021 Single Audit- The FY 2021 audit was late due to financial statements of the Tribe submitted to

the auditor without proper reconciliation. Upon discovery, consultants were immediately hired to assist in

preparing the financial statements, revising SEFA and the audit moved forward.

2. Indian Law Enforcement- A21AV00187- The Grants Accounting Specialist prepares the general ledgers

and SF425 report for Comptroller review and approval. The approved report goes to the Tribal Chairman

for signature. Upon return of signed report, the Grants Accounting Specialist submits the report. The policy

for grant reporting is in the Financial Management Policy of the Pyramid Lake Paiute Tribe.

3. Coronavirus Relief Fund - review of the Online Data Collection system shows reports currently uploaded.

Reports are notated as Past Due and in a Saved status. These reports will be retrieved and resubmitted.

Assistance from the Online Data Collection/Grant Solutions will be requested.

4. Coronavirus Relief Fund -The reports in the Online Data Collection system notated as Past Due and Saved

status will be retrieved and corrected to reconcile to the general ledger. Assistance from the Online Data

Collection/Grant Solutions will be requested.

The Comptroller has created a contract file and an electronic file containing copies of submitted Coronavirus

documents and record of submission status.

The Financial Assessment will address the Grants Management section of the Financial Management Policy as well

as staffing.

Responsible Official:

Pamela Wright, Interim Comptroller

Date of Completion:

09/30/2023

Page

This is a copy of a public record, reproduced as it was published. It is not legal advice, and it may not be the version a court would rely on. Check the official source before you cite it.