GOVERNMENTAL DEPARTMENTS OF THE YANKTON SIOUX TRIBE
FINANCIAL STATEMENTS AND INDEPENDENT AUDITOR'S REPORT WITH SUPPLEMENTARY INFORMATION
SEPTEMBER 30, 2016 GOVERNMENTAL DEPARTMENTS OF THE YANKTON SIOUX TRIBE
TABLE OF CONTENTS
SECTION I
Page
Independent Auditor's Report ...... 1
Financial Statements:
Department-Wide Financial Statements:
Statement of Net Position ...... 4
Statement of Activities ...... 5
Fund Financial Statements:
Balance Sheet ...... 6
Reconciliation of the Governmental Funds Balance Sheet to the Statement of Net Position ...... 7
Statement of Revenues, Expenditures, and Changes in Fund Balances ...... 8
Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances to the Statement of Activities ...... 9
Notes to Financial Statements ...... 1O GOVERNMENTAL DEPARTMENTS OF THE YANKTON SIOUX TRIBE
TABLE OF CONTENTS - CONTINUED
SECTION II
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 ...... 30
Independent Auditor's Report on Compliance for Each Major Program and on Internal Control Over Compliance Required by Uniform Guidance ...... 32
Summary Schedule of Prior Federal Audit Findings ...... 35
Schedule of Findings and Questioned Costs ...... 38
Management's Response to Audit Findings ...... 46
Schedule of Expenditures of Federal Awards ...... 49
SECTION Ill
Combining Balance Sheet - Infants and Toddlers Fund - Major Fund ...... 52
Combining Schedule of Revenues, Expenditures and Changes in Fund Balances - Infants and Toddlers Fund - Major Fund ...... 53
Combining Balance Sheet - Highway Planning and Construction Fund - Major Fund ...... 54
Combining Schedule of Revenues, Expenditures and Changes in Fund Balances - Highway Planning and Construction Fund - Major Fund ...... 56
Combining Balance Sheet - Indian Self-Determination Fund - Major Fund ...... 59
ii GOVERNMENTAL DEPARTMENTS OF THE YANKTON SIOUX TRIBE
TABLE OF CONTENTS- CONTINUED
Combining Schedule of Revenues, Expenditures and Changes in Fund Balances - Indian Self-Determination Fund - Major Fund ...... 61
Combining Balance Sheet - Nonmajor Special Revenue Funds ...... 65
Combining Schedule of Revenues, Expenditures and Changes in Fund Balances - Nonmajor Special Revenue Funds ...... 67
Combining Balance Sheet - U.S. Department of Interior - Non major Special Revenue Funds ...... 70
Combining Schedule of Revenues, Expenditures and Changes in Fund Balances - U.S. Department of Interior- Nonmajor Special Revenue Funds ...... 74
Combining Balance Sheet- U.S. Department of Defense - Nonmajor Special Revenue Funds ...... 81
Combining Schedule of Revenues, Expenditures and Changes in Fund Balances - U.S. Department of Defense - Nonmajor Special Revenue Funds ...... 82
Combining Balance Sheet - U.S. Department of Health & Human Services - Nonmajor Special Revenue Funds ...... 83
Combining Schedule of Revenues, Expenditures and Changes in Fund Balances -U.S. Department of Health & Human Services - Non major Special Revenue Funds ...... 85
Combining Balance Sheet -U.S. Department of Environmental Protection Agency - Nonmajor Special Revenue Funds ...... 88
Combining Schedule of Revenues, Expenditures and Changes in Fund Balances -U.S. Department of Environmental Protection Agency - Nonmajor Special Revenue Funds ...... 89
Combining Balance Sheet - U.S. Department of Justice - Non major Special Revenue Funds ...... 91
iii GOVERNMENTAL DEPARTMENTS OF THE YANKTON SIOUX TRIBE
TABLE OF CONTENTS- CONTINUED
Combining Schedule of Revenues, Expenditures and Changes in Fund Balances -U.S. Department of Justice - Nonmajor Special Revenue Funds ...... 92
Combining Balance Sheet- U.S. Department of Commerce - Non major Special Revenue Funds ...... 94
Combining Schedule of Revenues, Expenditures and Changes in Fund Balances - U.S. Department of Commerce - Nonmajor Special Revenue Funds ...... 95
Combining Balance Sheet -U.S. Department of Agriculture - Nonmajor Special Revenue Funds ...... 96
Combining Schedule of Revenues, Expenditures and Changes in Fund Balances -U.S. Department of Agriculture - Nonmajor Special Revenue Funds ...... 97
Combining Balance Sheet -U.S. Department of Labor - Nonmajor Special Revenue Funds ...... 98
Combining Schedule of Revenues, Expenditures, and Changes in Fund Balances -U.S. Department of Labor - Nonmajor Special Revenue Funds ...... 99
Combining Balance Sheet - U.S. Department of Homeland Security - Nonmajor Special Revenue Funds ...... 100
Combining Schedule of Revenues, Expenditures and Changes in Fund Balances - U.S. Department of Homeland Security - Non major Special Revenue Funds ...... 101
Combining Balance Sheet -U.S. Department of Education - Nonmajor Special Revenue Funds ...... 102
Combining Schedule of Revenues, Expenditures and Changes in Fund Balances - U.S. Department of Education - Nonmajor Special Revenue Funds ...... 103
Combining Balance Sheet - U.S. Department of Energy - Nonmajor Special Revenue Funds ...... 104
Combining Schedule of Revenues, Expenditures and Changes in Fund Balances -U.S. Department of Energy - Non major Special Revenue Funds ...... 105 iv GOVERNMENTAL DEPARTMENTS OF THE YANKTON SIOUX TRIBE
TABLE OF CONTENTS- CONTINUED
Combining Balance Sheet - Institute of Museum and Library Services - Nonmajor Special Revenue Funds ...... 106
Combining Schedule of Revenues, Expenditures and Changes in Fund Balances - Institute of Museum and Library Services - Non major Special Revenue Funds ...... 107
Combining Balance Sheet - Other Special Revenue Funds - Nonmajor Special Revenue Funds ...... 108
Combining Schedule of Revenues, Expenditures and Changes in Fund Balances - Other Special Revenue Funds - Nonmajor Special Revenue Funds ...... 109
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certified public accountants
INDEPENDENT AUDITOR'S REPORT
Business and Claims Committee Yankton Sioux Tribe Wagner, South Dakota
We have audited the accompanying financial statements of the governmental activities, each major fund, and the aggregate remaining fund information of the Governmental Departments of the Yankton Sioux Tribe (the Governmental Departments) as of and for the year ended September 30, 2016, and the related notes to the financial statements as listed in the table of contents.
Management's Responsibility 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; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fai r presentation of financial statements that are free from material misstatement, whether due to fraud or error.
Auditor's Responsibility
Our responsibility is to express opinions on these financial statements based on our audit. 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 Governmental Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement.
Madison Office 112 South Egan Avenue PO Box 505 Madison, SD 57042 605.256.9165 Yankton Office 207 Douglas Avenue PO Box 1018 Yankton, SD 57078 605.665.4401 1 Sioux Falls Office 507 West 10 h Street PO Box 876 Sioux Falls, SD 57101 605.336.0372
Toll Free: 1-800-456-0889 email: [email protected]
CPA ® Governmental Audit Member of: Private Companies Practice Section American Institute of CPA's, South Dakota Society of CPA's Quality Center Member An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity's preparation and fair presentation of the financial statements 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 entity's internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.
Opinions
In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, each major fund , and the aggregate remaining fund information of the Governmental Departments of the Yankton Sioux Tribe, as of September 30 , 2016, 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.
Other Matters
Required Supplementary Information
Management has omitted the management's discussion and analysis that governmental accounting principles generally accepted in the United States of America require to be presented to supplement the basic financial statements. Such missing information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. Our opinion on the basic financial statements is not affected by this missing information.
Other Information
Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the Governmental Departments' basic financial statements. The combining and individual major and nonmajor fund financial statements are presented for pu rposes of additional analysis and are not a required part of the basic 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 not a required part of the basic financial statements.
-2- The combining and individual major and nonmajor governmental fund financial statements and the schedule of expenditures of federal awards are the responsibility of management and were derived from and relate directly to the underlying accounting and other records used to prepare the basic financial statements. Such information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America.
In our opinion, based on our audit, the combining and individual major and nonmajor governmental fund financial statements and the schedule of expenditures of federal awards are fairly stated in all material respects in relation to the financial statements as a whole.
Emphasis of Matter
As discussed in Note 1, the financial statements of the Governmental Departments are intended to present the financial position and changes in financial position of only that portion of the governmental activities, each major governmental fund and the aggregate remaining governmental fund information of the Yankton Sioux Tribe that is attributable to the transactions of the Governmental Departments. They do not purport to , and do not, present fairly the financial position of the Yankton Sioux Tribe as of September 30, 2016, the changes in its financial position, or where applicable, its cash flows for the year then ended in conformity with accounting principles generally accepted in the United States of America. Our opinion is not modified with respect to this matter.
Other Reporting Required by Government Auditing Standards
In accordance with Government Auditing Standards, we have also issued our report dated June 29 , 2017 on our consideration of the Governmental Departments' 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 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 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 Departments' internal control over financial reporting and compliance.
Yankton, South Dakota June 29, 2017
-3- GOVERNMENTAL DEPARTMENTS OF THE YANKTON SIOUX TRIBE
STATEMENT OF NET POSITION SEPTEMBER 30, 2016
Department-wide Governmental Activities ASSETS Cash and cash equivalents $ 11 ,129,370 Restricted cash and cash equivalents 38,725 Investments 2,202,832 Restricted investments 24,735,269 Receivables, net of allowance for uncollectibles: Accounts 120,645 Notes 951,214 Due from related entities 316,328 Due from other governments 1,189,833 Due from employees 436,543 Capital assets: Assets not being depreciated 13,952,485 Assets being depreciated, net 22,348,1 26 Total capital assets 36,300,611
Total assets 77 ,421 ,370
LIABILITIES Checks drawn in excess of available bank balance 3,991 ,746 Accounts payable 413,610 Accrued expenses 137,492 Unearned revenue 8,999,832 Short-term notes payable 377,588 Long-term liabilities: Portion due or payable within one year: Notes payable 21 ,635 Compensated absences payable 128,094 Portion due or payable after one year: Notes payable 201 ,970 Compensated absences payable 32,024
Total liabilities 14,303,991
NET POSITION Net investment in capital assets 36,077,006 Restricted: Education 298,904 Recovery and Preservation 24,475,090 Unrestricted 2,266,379
Total net position $ 63,117,379
The accompanying notes are an integral part of these financial statements
-4- GOVERNMENTAL DEPARTMENTS OF THE YANKTON SIOUX TRIBE
STATEMENT OF ACTIVITIES YEAR ENDED SEPTEMBER 30, 2016
Net (Expense) Revenue and Program Revenues Changes in Net Position Indirect Operating Capital Expenses Total Charges for Grants and Grants and Governmental Functions/Programs Ex~nses Allocation Exeenses Services Contributions Contributions Department Activities Governmental activities: General government $ 4,770,949 $ (717,817) $ 4,053,132 $ $ 271 ,335 $ $ (3,781,797) Public safety 1,281,630 211,842 1,493,472 1,421 ,214 135,027 62,769 Public works 546,796 546,796 325,537 (221,259) Community services 3,844,670 407,455 4,252,125 1,906,220 252,289 (2 ,093,616) Health services 14,674 14,674 600,135 589,859 1,175,320 Education 948,465 25,000 973,465 868,887 (104,578) Culture and recreation 4,660 4,660 (4,660) Natural resources 458,620 73,520 532,140 444,757 219,498 132,115 Interest and fiscal charges 55,248 55,248 (55,248) Total department-wide activities $ 11,925,712 $ $ 11,925,712 $ $ 5,838,085 $ 1,196,673 (4,890,954)
General revenues: Rents, leases and royalties 2,356,720 Earnings on investments 998,828 I Tax shared revenues 29,988 01 Miscellaneous 4,156,468 I Transfers (2,713,337) Total general revenues 4,828,667
Change in net position (62 ,287)
Net position - beginning 63,179,666
Net position - ending $ 63,117,379
The accompanying notes are an integral part of these financial statements GOVERNMENTAL DEPARTMENTS OF THE YANKTON SIOUX TRIBE
BALANCE SHEET GOVERNMENTAL FUNDS SEPTEMBER 30 , 2016
Ma·or Funds Infants and Highway Indian Se lf- Nonmajor Total General Toddlers Planning & Determination Governmental Governmental Fund Fund Construction Fund Funds Funds ASSETS Cash and cash equivalents $ 624,885 $ 1,103,506 $ 2,011,697 $ 3,190,348 $ 4,198,934 $ 11 ,129,370 Restricted cash and cash equivalents 38 ,725 38,725 In vestments 2,202,832 2,202,832 Restri cted investments 24,735,269 24,735,269 Accounts receivable, net of allowance 120,645 120,645 Loans receivable, net of allowance 95 1,214 951 ,214 Due from other funds 5,063,074 653,493 16,617 6,119,039 11 ,852,223 Due from related entities 316,328 316,328 Due from other governments 51,605 451 ,505 35,064 651,659 1,189,833 Due from employees 307,194 723 29 ,889 16,030 82,707 436,543
Total assets $ 34,411,771 $ 1,104,229 $ 3, 146,584 $ 3,258,059 $ 11,052,339 $ 52 ,972 ,982
LIABILITIES AND FUND BALANCES Liabilities: Checks drawn in excess of available bank balances $ $ $ 662,760 $ $ 3,328 ,986 $ 3,991 ,746 Accounts payable 126,685 44 8,153 12,615 266,113 413,610 Short-term notes payable 377,588 377,588 Due to other funds 7,684,903 669,456 707,869 46,204 2,743,791 11 ,852,223 Accru ed expenses 74,946 969 7,267 8,892 45,297 137,371 Unearned revenue 433,760 1,760,535 3,190,348 3,615,189 8,999,832 To tal liabilities 8,264,122 1,104,229 3,146,584 3,258,059 9,999,376 25 ,772 ,370
Fund balances: Restricted Education 298,904 298,904 Community Centers 884,368 884,368 BIA Programs 118,766 118,766 Economic Development 49,829 49 ,829 Recovery and Preservation 24,475,090 24,475,090 Unassigned 1,373,655 1,373,655 Total fund balances 26,147,649 1,052,963 27,200,612
Total liabilities and fund balances $ 34,411 ,771 $ 1,104,229 $ 3,146,584 $ 3,258,059 $ 11 ,052,339 $ 52 ,9 72,982
The accompanying notes are an integral part of these financial statements
-6- GOVERNMENTAL DEPARTMENTS OF THE YANKTON SIOUX TRIBE
RECONCILIATION OF THE GOVERNMENTAL FUNDS BALANCE SHEET TO THE STATEMENT OF NET POS ITION SEPTEMBER 30, 2016
Total fund balances for governmental funds $ 27,200,612
Total net position reported for governmental activities in the statement of net position is different because:
Capita l assets used in governmental activities are not financial resources and therefore are not reported in the funds . Those assets consist of:
Land and construction in progress $ 13,952,485 Building and improvements, net of $4,432,076 accumulated depreciation 20 ,940 ,192 Equipment, net of $2,207,950 accumulated depreciation 1,407,934 Total capital assets 36,300,611
Long-term liabilities are not due and payable in the current period and accordingly are not reported as fund liabilities. Interest on long-term debt is not accrued in governmental funds, but rather is recognized as an expenditure when due. All liabilities, both current and long-term, are reported in the statement of net position. Balances at September 30, 2016 are:
Notes payable 223,605 Accru ed interest 121 Compensated absences 160,118 Total long-term liabilities (383,844)
Total net position of governmental activities $ 63, 11 7,379
The accompanying notes are an integral part of these financia l statements
-7- GOVERNMENTAL DEPARTMENTS OF THE YANKTON SIOUX TRIBE
STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES GOVERNMENTAL FUNDS YEAR ENDED SEPTEMBER 30, 2016
Major Funds Infants and Highway Indian Self- Nonmajor Total General Toddlers Planning & Determination Governmental Governmental Fund Fund Construction Fund Funds Funds REVENUES Intergovernmental revenue - federal $ $ 198,744 $ 608,883 $ 1,189,994 $ 4,998,847 $ 6,996,468 In-kind contributions 38,290 38,290 Indirect costs recovery 1,003,724 1,003,724 Rents, leases and royalties 2,356,720 2,356,720 Earnings on investments 998,828 998,828 Tax shared revenues 29,988 29,988 Miscellaneous 2,399,760 1,012 163,639 315,331 273,002 3,152,744
Total revenues 6,789,020 199,756 772,522 1,505,325 5,310,139 14,576,762
EXPENDITURES: Current: Community services Program expense 629,395 199,756 263,435 939,174 1,564,880 3,596,640 Indirect cost 354,653 52,802 407,455 Public works Program expense 225,836 320,960 546,796 General government Program expense 3,055,063 151 ,949 3,207,012 Indirect cost 65,134 220,773 285,907 Educati on Program expense 882,933 882,933 Indirect cost 25,000 25,000 Public safety Program expense 1,2 10,747 1,210,747 Indirect cost 211 ,842 211 ,842 Natural resources Program expense 448,443 448,443 Indirect cost 73,520 73,520 Culture and recreation Program expense 3,504 3,504 Health services Program expense 14,674 14,674 Debt service: Principal payments 19,721 241 ,220 260,941 Interest and fiscal charges 47,050 8,300 55,350 Capital outlay 5,256,125 180,670 589,859 426,144 6,452,798
Total expenditures 9,301,828 199,756 1,014,585 1,883,686 5,283,707 17,683,562
Excess (deficiency) of revenues over expenditures (2 ,512 ,808) (242,063) (378,361) 26,432 (3,106,800)
OTHER FINANCING SOURCES (USES): Proceeds from issuance of short-term debt 16,683 16,683 Transfers in 7,983,013 242,063 378,361 719 8,604,156 Transfers out (11 ,317,493) (11,317,493) Total other financing sources (uses) (3 ,317,797) 242,063 378,361 719 (2,696,654)
Net change in fund balan ces (5,830,605) 27,151 (5,803,454)
Fund balances - beginning 31,978,254 1,025,812 33,004,066
Fund balances - ending $ 26,147,649 $ $ $ $ 1,052,963 $ 27,200,612
The accompanying notes are an integral part of these financial statements
- 8- GOVERNMENTAL DEPARTMENTS OF THE YANKTON SIOUX TRIBE
RECONCI LI ATION OF STATEMENT OF THE REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS TO THE STATEMENT OF ACTIVITI ES YEAR ENDED SEPTEMBER 30, 2016
Net change in fund balances - total governmental fu nds $ (5,803,454)
The change in net pos iti on reported for governmental activities in the statement of activities is different because:
Governmental fu nds report capita l outlays as expenditures. However, in the statement of activities the cost of those assets is allocated over their estimated useful lives and reported as depreciation expense. This is the amount by which capital outlay ($6,452,798) exceeded depreciation ($959,480) in the current period. 5,493,318
Debt proceeds are reported as financing sources in governmental funds and thus contributed to the change in fund balance. In the statement of net position, however, issuing debt increases long-term liabilities and does not effect the statement of activities. Similarly, repayment of principal is an expenditure in th e governmental funds but reduces the liability in the statement of net position:
Repayments: Notes 19,721 Capital leases 241,220
Under the modified accrual basis of accounting used in governmental fu nd s, expenditures are not recognized for transactions that are not normally paid with expendable availa ble financial resources. In the statement of activities, however, which is presented on the accrual basis, expenses and liabilities are reported regardless of when financial resources are available. The adjustment combines the net changes of two balances:
Compensated absences (13,194) Accrued interest 102
Change in net position of governmental activities $ (62,287)
Th e accompanying notes are an integral part of these financia l statements
-9- GOVERNMENTAL DEPARTMENTS OF THE YANKTON SIOUX TRIBE
NOTES TO FINANCIAL STATEMENTS SEPTEMBER 30 , 2016
1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Reporting Entity
The Yankton Sioux Tribe (the "Tribe") is a federally recognized Indian tribe with tribal headquarters located in Wagner, South Dakota.
The Tribe is governed by an elected Business & Claims Committee (B & C). It operates under a constitution that was approved by the United States government. The Indian Reorganization Act of 1934 and subsequent Federal legislation govern the relationship between the Tribe and the United States government. In accordance with its Constitution, the Tribe enacts laws through resolutions of the General Council. The accompanying financial statements present the activities of the Governmental Departments of the Yankton Sioux Tribe (Governmental Departments) only.
The Governmental Departments administer essential governmental services to tribal members and various grant programs, for the benefit of tribal members. The Tribe also operates several enterprises, which are not included in these financial statements.
Accounting Standards
The Governmental Departments were created by the Tribe to administer all general governmental and grant activities of the Tribe's primary government. The accounting and reporting policies of the Governmental Departments relating to the funds included in the accompanying financial statements conform to accounting principles generally accepted in the United States of America (GAAP) as applicable to governmental units. The Governmental Accounting Standards Board (GASB) is the standard-setting body for governmental accounting and financial reporting. GASB statements and interpretations constitute GAAP for governments, which includes Indian Tribes.
GAAP requires basic financial statements to include (1) the primary government, (2) organizations for which the primary government is financially accountable, and (3) other organizations for which the nature and significance of their relationship with the primary government are such that exclusion would cause the reporting entity's financial statements to be misleading or incomplete. The component units and all business-type activities of the Tribe are excluded from the financial reporting scope of the Governmental Departments. Accordingly, the Governmental Departments' financial statements do not purport to be and are not basic or primary government financial statements.
The following notes include a summary of the significant accounting policies used by the Governmental Departments.
-10- GOVERNMENTAL DEPARTMENTS OF THE YANKTON SIOUX TRIBE
NOTES TO FINANCIAL STATEMENTS - continued SEPTEMBER 30 , 2016
1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, continued
Basis of Presentation
Financial Statements
The financial statements of the Governmental Departments include the department-wide and fund financial statements. The financial statement emphasis is on the department wide financial statements and reporting additional and detailed information about the Governmental Departments' major governmental activities in the fund financial statements.
Department-Wide Financial Statements
The statement of net position and the statement of activities present information about the Tribe's Governmental Departments as a whole. These statements include the governmental activities of the Governmental Departments, which are generally financed through transfers from proprietary funds, taxes, fees, lease revenues, and non-exchange transactions.
The statement of net position reports all financial and capital resources, in a net position form. Net position is displayed in three components, as applicable, net investment in capital assets, restricted, and unrestricted. The statement of activities presents a comparison between expenses and program revenues for each function of the Tribe's Governmental Departments. Program revenues include (1) fines, fees and charges to recipients for goods or services provided by various activities and (2) grants and contributions that are restricted to meeting the operation or capital requirements of a particular program. Revenues that are not classified as program revenues, including all taxes and interest income, are presented as general revenues.
Fund Financial Statements
In the fund financial statements, emphasis is placed on major funds within the governmental funds. A fund is considered major if it is the primary operating fund of the Governmental Departments (i .e. general fund) or meets certain other prescribed financial criteria. Each fund is accounted for by providing a separate set of self-balancing accounts that constitute its assets, liabilities, fund balance, revenues, and expenditures.
-11- GOVERNMENTAL DEPARTMENTS OF THE YANKTON SIOUX TRIBE
NOTES TO FINANCIAL STATEMENTS - continued SEPTEMBER 30, 2016
1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, continued
Basis of Presentation, continued
Fund Financial Statements. continued
The Governmental Departments of the Tribe report the following major funds:
General Fund - the Tribe's main operating fund. It accounts for all governmental financial resources, except those required to be accounted for in other funds. The General Fund includes the Yankton Sioux Tribe Development Trust Fund, sometimes referred to as the Pick-Sloan Settlement Fund, established pursuant to the Yankton Sioux Tribe and Santee Sioux Tribe Equitable Compensation Act (the Act).
The Yankton Sioux Tribe Development Trust Fund provided a $23,023,743 fund held for the benefit of the Tribe in the United States Treasury. The principal amount is restricted by the Act and interest can be spent by the Tribe according to their prepared Tribal Plan. The interest may be used for carrying out projects and programs to promote: (1) economic development; (2) infrastructure development; or (3) the educational, health, recreational, and social welfare objectives of the Tribe and its members.
Infants and Toddlers - Accounts for resources received from the U.S. Department of Education to provide special education and related services to all children with disabilities.
Highway Planning and Construction - Accounts for resources received from the U.S. Department of Transportation for development and construction of roads across the Yankton Sioux Reservation.
Indian Self-Determination - Accounts for resources received from the U.S. Department of Health and Human Services under self-governance grants and contracts.
The Tribe's Nonmajor governmental funds account for the proceeds of specific revenue sources that are legally restricted to expenditures for specific purposes. They are funded by federal, state and other private funding sources.
Measurement Focus and Basis of Accounting
Measurement Focus - The accounting and financial reporting treatment applied to a fund is determined by its measurement focus. On the department-wide statement of net position and the statement of activities, governmental activities are presented using the economic resources measurement focus. The accounting objectives of this measurement focus are the determination of net income, financial position, and cash flows. All assets and liabilities associated with their activities are reported.
-12- GOVERNMENTAL DEPARTMENTS OF THE YANKTON SIOUX TRIBE
NOTES TO FINANCIAL STATEMENTS - continued SEPTEMBER 30, 2016
1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, continued
Measurement Focus and Basis of Accounting, continued
All of the Governmental Departments' funds are accounted for using the current financial resources measurement focus. With this measurement focus, only current assets and current liabilities, generally, are included on the balance sheet. Operating statements of those funds present increases (revenue and other financing sources) and decreases (expenditures and other financing uses) in fund balance. These funds use fund balance as their measure of available expendable financial resources at the end of the period.
Basis of Accounting - In the department-wide statement of net position and statement of activities, governmental activities are presented using the accrual basis of accounting. Under the accrual basis of accounting, revenues are recognized when earned and expenses are recorded when the liability is incurred or economic asset is used.
In the fund financial statements, governmental funds are presented on the modified accrual basis of accounting. Under the modified accrual basis of accounting, revenues are recognized when susceptible to accrual (i.e. , when they become both measurable and available). "Measurable" means the amount of the transaction can be determined and "available" means collectible within the current period or soon enough thereafter to be used to pay liabilities of the current period. A one-year availability period is used for revenue recognition for all other governmental fund revenues. Expenditures are recorded when the related fund liability is incurred.
Those revenues susceptible to accrual are grant revenues, interest revenue, and charges for services. Most other governmental revenues are not susceptible to accrual because generally they are not measurable until received in cash.
Budgets and Budgetary Accounting
The Governmental Departments utilize budgets as operating tools in certain funds, but does not adopt a legally appropriated budget as defined by GASB. Therefore, budgetary comparisons are not presented in these financial statements.
Cash and Cash Equivalents
The Governmental Department's cash and cash equivalents is considered to be cash on hand, demand deposits, and short-term investments with original maturities of three months or less from the date of acquisition.
Restricted Cash
Amounts reported as restricted cash consists of funds held on deposit with a financial institution as required by agreement with creditors and federal agencies.
-13- GOVERNMENTAL DEPARTMENTS OF THE YANKTON SIOUX TRIBE
NOTES TO FINANCIAL STATEMENTS - continued SEPTEMBER 30 , 2016
1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, continued
Fair Value of Financial Instruments
The carrying values of the Governmental Department's financial statements, including cash and cash equivalents, accounts payable and accrued liabilities, approximate fair value due to their short-term nature. In management's opinion , the stated value of the Governmental Department's long-term debt approximates fair value.
Investments
Investments are recorded at fair value. A tribal organization rece1v1ng advance payments under the ISDEAA (Indian Self-Determination Educational Assistance Act) may invest surplus funds in : (a) obligations of the United States or in obligations or securities that are guaranteed or insured by the United States, mutual ( or other) funds registered with the Securities and Exchange Commission and which only invest in obligations of the United States or securities that are guaranteed or insured by the United States or (b) deposited only in accounts that are insured by an agency of the advance funds, even in the event of a bank failure. All advance payments are invested in demand deposits or certificates of deposit and are classified as cash and cash equivalents.
Receivables
Accounts receivable consists of amounts due from tribal member loans. The Governmental Departments analyzes the collectability of receivables based on historical collection results and the length of time balances are outstanding. Receivables are shown net of an allowance for uncollectibles.
lnterfund Elimination and Reclassification
Fund Financial Statements:
Activity between funds that are representative of lending/borrowing arrangements outstanding at the end of the fiscal year are referred to as due to/from other funds. Any residual balances outstanding between the governmental activities and business-type activities are reported in the government-wide financial statements as internal balances.
During the course of normal operations, the Governmental Departments have numerous transactions including expenditures and transfers of revenues to provide services, construct assets, and service debt. The accompanying financial statements generally reflect such transactions as operating transfers.
-14- GOVERNMENTAL DEPARTMENTS OF THE YANKTON SIOUX TRIBE
NOTES TO FINANCIAL STATEMENTS - continued SEPTEMBER 30 , 2016
1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, continued
lnterfund Elimination and Reclassification, continued
Department-Wide Statements:
In the process of aggregating data for the department-wide financial statements, amounts reported as interfund receivables, payables, and transfers on the fund statements have been eliminated.
Capital Assets and Depreciation
Purchased capital assets are recorded at cost or estimated historical cost if actual cost is not known. Contributed assets, including those from the federal government, are recorded at estimated fair value on the date received. Additions, improvements and other capital outlays that significantly extend the useful life of an asset are capitalized. The cost incurred for normal maintenance and repairs that do not add to the value of the asset or materially extend asset lives are expensed as incurred. Ancestral lands and related resources are not capitalized because there is not a historical cost associated with these assets.
The capitalization threshold policy followed (the dollar value about which asset acquisitions are added to the capital asset accounts) is $5,000. Depreciation is computed using the straight- line method and the estimated useful lives of the assets are as follows:
Land and improvements Not depreciated Construction in progress Not depreciated Infrastructure 5 - 20 Buildings and improvements 20 - 50 Machinery and vehicles 5 - 10 Furniture and minor equipment 5 - 10
Unearned Revenue
Unearned revenues arise when potential revenues do not meet both the "measurable" and "available" criteria for recognition in the current period. Unearned revenues also arise when resources are received by the governmental departments before it has a legal claim to them, such as grant revenues received prior to the incurrence of qualifying expenditures. In subsequent periods, when the revenue recognition criteria are met, or when the governmental departments have a legal claim to the resources, the liability for unearned revenue is removed from the balance sheet and the revenue is recognized.
-15- GOVERNMENTAL DEPARTMENTS OF THE YANKTON SIOUX TRIBE
NOTES TO FINANCIAL STATEMENTS - continued SEPTEMBER 30, 2016
1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, continued
Deferred Outflows and Deferred Inflows of Resources
In addition to assets the statement of net position may report a separate section for deferred outflows of resources. Deferred outflows of resources represent consumption of net position that applies to a future period and periods. These items will not be recognized as an outflow of resources (expenses/expenditures) until the applicable future period.
In addition to liabilities the statement of net position may report a separate section for deferred inflows of resources. Deferred inflows of resources represent acquisitions of net position that applies to a future period or periods. These items will not be recognized as an inflow of resources (revenues) until the applicable future period.
The Governmental Departments have neither deferred outflows of resources nor deferred inflows of resources at September 30 , 2016.
Compensated Absences
Governmental Department employees accumulate vacation and sick leave hours for subsequent use or for payment upon termination or retirement. Vacation and sick leave expenses to be paid in future periods are accrued when incurred. A liability for these amounts is reported in governmental department funds only for amounts that have become due. The general fund is typically used to liquidate the liability.
Long-term Liabilities
The accounting treatment of long-term liabilities depends on whether the assets are used in governmental fund operations and whether they are reported in the department wide or fund financial statements.
All long-term liabilities to be repaid from governmental resources are reported as liabilities in the department-wide statements. The long-term liabilities consist primarily of debt obligations and compensated absences.
Long-term liabilities for the governmental funds are not reported as liabilities in the fund financial statements. The debt proceeds are reported as revenues and payment of principal and interest are reported as expenditures.
-16- GOVERNMENTAL DEPARTMENTS OF THE YANKTON SIOUX TRIBE
NOTES TO FINANCIAL STATEMENTS - continued SEPTEMBER 30, 2016
1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, continued
Equity Classifications
Department-Wide Financial Statements:
Equity is classified as net position and is displayed in three components
1. Net investment in capital assets - Consists of capital assets, including restricted capital assets, net of accumulated depreciation (if applicable) and reduced by the outstanding balances of any bonds, mortgages, notes, or other borrowings that are attributable to the acquisition, construction , or improvement of those assets.
2. Restricted net position - Consists of net position with constraints placed on their use either by (a) external groups such as creditors, grantors, contributors, or laws and regulations of other governments; or (b) law through constitutional provisions or enabling legislation.
3. Unrestricted net position - All other net position that does not meet the definition of "restricted" or "net investment in capital assets".
It is the Governmental Departments' policy to first use restricted net position when an expense is incurred for purposes for which both restricted and unrestricted net position are available.
Fund Statements:
In accordance with Government Accounting Standards Board (GASB) No . 54 , Fund Balance Reporting and Governmental Fund Type Definitions, the Governmental Departments classify governmental fund balances as follows:
• Nonspendable - includes fund balance amounts that cannot be spent either because it is not in spendable form or because of legal or contractual constraints.
• Restricted - includes fund balance amounts that are constrained fo r specific purposes which are externally imposed by providers, such as creditors or amounts constrained due to constitutional provisions or enabling legislation.
• Committed - includes fund balance amounts that are constrained for specific purposes that are internally imposed by the government through formal action of the highest level of decision making authority and does not lapse at year-end.
-17- GOVERNMENTAL DEPARTMENTS OF THE YANKTON SIOUX TRIBE
NOTES TO FINANCIAL STATEMENTS - continued SEPTEMBER 30 , 2016
1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, continued
Equity Classifications, continued
Fund Statements, continued:
• Assigned - includes fund balance amounts that are intended to be used for specific purposes that are neither considered restricted or committed. Fund balances may be assigned by the Business and Claims Committee.
• Unassigned - includes positive fund balance within the General Fund which has not been classified within the above mentioned categories and negative fund balances in other governmental funds.
The Governmental Departments apply restricted resources first when expenditures are incurred for purposes for which either restricted or unrestricted (committed, assigned, and unassigned) amounts are available. Similarly, within unrestricted fund balance, committed amounts are reduced first followed by assigned, and then unassigned amounts when expenditures are incurred for purposes for which amounts in any of the unrestricted fund balance classifications could be used. They do not have a formal policy establishing a minimum fund balance.
Program Revenues
In the department-wide statement of activities, reported program revenues derive directly from the program itself or from parties other than the citizenry, as a whole. Program revenues are classified into three categories as follows:
1. Charges for services - These arise from charges to customers, applicants, or others who purchase, use, or directly benefit from the goods, services, or privileges provided , or are otherwise directly affected by the services.
2. Program-specific operating grants and contributions - These arise from mandatory and voluntary non-exchange transactions with other governments, organizations, or individuals that are restricted for use in a particular program .
3. Program-specific capital grants and contributions - These arise from mandatory and voluntary non-exchange transactions with other governments, organizations or individuals that are restricted for the acquisition of capital assets for use in a particular program .
-18- GOVERNMENTAL DEPARTMENTS OF THE YANKTON SIOUX TRIBE
NOTES TO FINANCIAL STATEMENTS - continued SEPTEMBER 30, 2016
1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, continued
Indirect Costs
Indirect costs represent recoverable overhead costs charged to both federal and nonfederal programs by the general fund in connection with administering and accounting for activities of the Governmental Departments. The amount allocated to a program is based on a percentage of the program expenditures as established in an indirect cost allocation plan. The negotiated indirect cost rate applied in fiscal year 2016 was 28.36%.
In-Kind Items
Donated services and other costs provided by the Governmental Departments to meet grantor matching requirements are recorded as both revenue and expenses in the accompanying financial statements. These services and costs are valued at rates and amounts consistent with those paid for other similar work or activities of the Governmental Departments.
Use of Estimates
The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America 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, as well as the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.
Income Taxes
The Yankton Sioux Tribe, as a federally recognized sovereign government, is exempt from federal and state income taxes. As such, no income taxes have been provided for in the accompanying financial statements.
2. CASH AND CASH EQUIVALENTS AND INVESTMENTS
Deposits
Deposits are reported at cost, plus interest, if the accounts are of the add-on type.
Custodial credit risk is the risk that, in the event of a depository failure, the Governmental Departments' deposits may not be returned to it. The Governmental Departments do not have a formal policy to address custodial credit risk of deposits. As of September 30, 2016, the Governmental Departments' deposits were fully insured or collateralized and were not exposed to custodial credit risk.
-19- GOVERNMENTAL DEPARTMENTS OF THE YANKTON SIOUX TRIBE
NOTES TO FINANCIAL STATEMENTS - continued SEPTEMBER 30, 2016
2. CASH AND CASH EQUIVALENTS AND INVESTMENTS, continued
Investments
As of September 30, 2016, the Governmental Departments had the following investments:
Investment Credit Rating Maturities Fair Value
Repurchase Agreements: U.S. Treasury Overnighter NIA $ 1,574,342 U.S. Government Agency Securities: FAf./CA - 3. 150% AA+ 1/27/2031 4,191 ,360 FAf./CA- 4.170% AA+ 11/14/2028 2,361,640 FFCB - 1.150% AA+ 4/13/2020 651 ,840 FFCB - 2.050% AA+ 9/1/2028 2,018,225 FFCB - 2.290% AA+ 9/2/2031 34,869 FFCB - 2.400% AA+ 9/23/2030 50,018 FFCB - 3.010% AA+ 3/2/2029 2,130,140 FFCB - 3.450% AA+ 10/19/2029 1,660,365 FHLB - 2.590% AA+ 9/23/2031 39,714 FHLB - 2.900% AA+ 6/16/2031 2,999,940 FHLB - 3.160% AA+ 8/19/2030 1,457,730 FHLB - 4.000% AA+ 3/20/2029 2,011,900 FHLI\JC - 1.500% AA+ 6/30/2031 1,995,140 FNMA- 3.000% AA+ 5/19/2031 1,003,010 FNMA- 3.000% AA+ 5/23/2031 125,078 FNMA- 3.030% AA+ 3/24/2031 2,004,300 24,735,269
-20- GOVERNMENTAL DEPARTMENTS OF THE YANKTON SIOUX TRIBE
NOTES TO FINANCIAL STATEMENTS - continued SEPTEMBER 30, 2016
2. CASH AND CASH EQUIVALENTS AND INVESTMENTS, continued
Investments, continued
Investment Credit Rating Maturities Fair Value
Money market cash & sweep options Not rated 65,598 Mutual Funds Not rated 1,807,220 Alternatives Not rated 395,612
28,578,041 Less reclassification of repurchase agreements to cash and cash equivalents (1,639,940)
Investments as shown on the accompanying statement of net position $ 26,938,101
Custodial Credit Risk is the risk that in the event of failure of the counterparty to a transaction the Governmental Departments will not be able to recover the value of investment or collateral securities that are in the possession of an outside party. The Governmental Departments do not have a formal investment policy to address custodial credit risk.
The repurchase agreements and U.S. Government Agency Securities have certain risks associated with them. However, as of September 30, 2016, they were invested in an account secured by U.S. Treasury Securities and held by the U.S. Department of the Interior - Bureau of Indian Affairs in a safekeeping account in the name of the Governmental Departments.
The remaining investments are held in brokerage accounts with a broker dealer. These balances are not held in safekeeping and may be subject to custodial credit risk.
Additional custodial credit risk exists that, in the event of a broker dealer failure, the Governmental Departments' investments may not be returned to them. Investments with each broker dealer are insured up to $500,000 by SIPC. This insurance does not cover those investments in Bank Deposit Sweep accounts as outlined above. As of September 30, 2016, the Governmental Departments carry $2,202,832 in investments covered by SIPC Insurance. Of these investments, $1,702,832 is not fully insured and is subject to custodial credit risk.
-21- GOVERNMENTAL DEPARTMENTS OF THE YANKTON SIOUX TRIBE
NOTES TO FINANCIAL STATEMENTS- continued SEPTEMBER 30, 2016
2. CASH AND CASH EQUIVALENTS AND INVESTMENTS, continued
Interest Rate Risk is the risk that changes in the 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 Departments do not have a formal investment policy that limits investment maturities as a means of managing its exposure to fair value losses arising from increasing interest rates. Specific maturities or range of maturities for the various investments are listed above.
Concentration of Credit Risk is the risk of loss attributed to the magnitude of an entity's investment in a single issuer. U.S. Treasury securities, mutual funds, and external investment pools are exempt from this requirement.
As of September 30, 2016, the Governmental Departments have investments in excess of 5% of the total investment portfolio in the following:
Issuer Amount % of Total Federal Agricultural Mortgage Corporation $ 6,553,000 22.93% Federal Farm Credit Banks 6,545,457 22.90% Federal Home Loan Bank 6,509,284 22.78% Federal National Mortgage A5sociation 3,132,388 10.96% Federal Home Loan Mortgage Corp 1,995,140 6.98% $ 11,636,812
Credit Risk is the risk that an issuer of an investment will not fulfill its obligation to the holder of the investment. This is measured by the assignment of a rating by a nationally recognized statistical rating organization. The Governmental Departments do not have a formal investment policy that limits its investment choices. The rating for each investment type as of September 30, 2016 is presented in the table above.
-22- GOVERNMENTAL DEPARTMENTS OF THE YANKTON SIOUX TRIBE
NOTES TO FINANCIAL STATEMENTS - continued SEPTEMBER 30, 2016
3. CAPITAL ASSETS
A summary of changes in the Governmental Departments' activities capital assets for the year ended September 30, 2016, is as follows :
Beginning Ending Balance Additions Deletions Transfers Balance Capital assets not being depreciated Land and Im prm.ements $ 8,691,562 $ 5,229,875 $ $ $ 13,921,437 Construction in Progress 610,389 (579,341) 31,048
Total capital assets not being depreciated 8,691,562 5,840,264 (579,341) 13,952,485
Capital assets being depreciated Buildings and lmprm.ements 24,747,507 45,420 579,341 25,372,268 Machinery & Vehicles 2,463,836 338,539 2,802,375 Furniture & Minor Equipment 584 ,934 228,575 813,509 Total capital assets being depreciated 27,796,277 612,534 579,341 28,988,152
Less: accumulated depreciation for Buildings and lmpro;ements (3,698, 114) (733,962) (4, 432,076) Machinery & Vehicles (1 ,717,086) (175,064) (1,892, 150) Furniture & Minor Equipment (265,346) (50,454) (315,800) Total accumulated depreciation (5,680,546) (959,480) (6,640,026)
Total assets being depreciated, net 22,115,731 (346,946) 579,341 22,348,126 Go,emmental department acti1.1ties
capital assets, net $ 30,807,293 $ 5,493,318 $ $ $ 36,300,611
Depreciation expense was charged to governmental activities' functions as follows :
General governm ent $ 576,069 Community services 239,969 Public safety 70,039 Education 63,903 Natural resources 8,542 Culture and recreation 958 $ 959, 480
-23- GOVERNMENTAL DEPARTMENTS OF THE YANKTON SIOUX TRIBE
NOTES TO FINANCIAL STATEMENTS - continued SEPTEMBER 30, 2016
4. SHORT-TERM NOTES PAYABLE
A summary of the changes in the governmental activities' short-term notes payable for the year ended September 30, 2016, is as follows:
Beginning Ending Balance Additions Deletions Balance Governmental Activities: Loan Program $ 120,755 $ 572,372 $ {315,539) $ 377,588 Total short-term notes payable $ 120,755 $ 572,372 $ {315,539) $ 377,588
5. LONG-TERM LIABILITIES
A summary of the changes in long-term liabilities is as follows:
Beginning Ending Due Within Balance Additions Deletions Balance One Year Notes payable $ 243,326 $ $ (19,721) $ 223,605 $ 21,635 Capital lease 241,220 (241,220) Compensated absences 146,924 130,733 (117,539) 160,118 128,094 Total Governmental Departments activities long-term liabilities $ 631,470 $ 130,733 $ (378,480) $ 383,723 $ 149,729
Notes payable at September 30, 2016 consists of the following:
Notes payable - USDA, interest rate of 4.875%, monthly payment of $2,407 including interest, due September 23, 2026; collateralized by assignment of income; to be repaid from lease payments in General Fund $ 220,512
Notes payable - Finance Company, interest rate of 5%, monthly payments of $213 including interest, due November 15, 2016; collateralized by 2010 Explorer 3 093
$ 223.605
-24- GOVERNMENTAL DEPARTMENTS OF THE YANKTON SIOUX TRIBE
NOTES TO FINANCIAL STATEMENTS - continued SEPTEMBER 30, 2016
5. LONG-TERM LIABILITIES, continued
Debt service requirements for the Governmental activities except for compensated absences are as follows:
Year Ending September 30 Principal Interest Total
2017 $ 21,635 $ 10,342 $ 31,977 2018 19,467 9,417 28,884 2019 20,437 8,447 28,884 2020 21,435 7,449 28,884 2021 22,525 6,359 28,884 2022 - 2026 118,106 13,905 132,011
Total $ 223,605 $ 55,919 $ 279,524
6. INTERFUND ACTIVITY
A summary of amounts due from and due to other funds as of September 30, 2016, is as follows: Due From Due To Other Funds Other Funds General Fund $ 5,063,074 $ 7,684,903 Infants and Toddlers Fund 669,456 Highway Planning and Construction 653,493 707,869 Indian Self-Determination Fund 16,617 46,204 Nonmajor Governemntal Funds 6,119,039 2,743,791 $ 11,852,223 $ 11,852,223
lnterfund receivables/payables are short-term loans to cover temporary cash deficits in various funds, including enterprise funds of the Yankton Sioux Tribe which are not part of the Governmental Departments. All are expected to be repaid within one year.
A summary of interfund transfers for the year ended September 30, 2016 is as follows:
Transfers In Transfers Out General Fund $ 7,983,013 $ 11,317,493 Highway Planning and Construction 242,063 Indian Self-Determination Fund 378,361 Nonmajor Governmental Funds 719 $ 8,604,156 $ 11,317,493
-25- GOVERNMENTAL DEPARTMENTS OF THE YANKTON SIOUX TRIBE
NOTES TO FINANCIAL STATEMENTS - continued SEPTEMBER 30, 2016
6. INTERFUND ACTIVITY, continued
Transfers are used to subsidize a portion of operations accounted for in other funds and to allocate revenues to the correct program. Transfers occurred with Business Type Activities of the Yankton Sioux Tribe which are not presented as part of the Governmental Departments.
7. RELATED PARTIES
The Governmental Departments have established relationships with related parties, including the Tribe's component units and enterprise funds. Operating transfers between the Governmental Departments and their related parties occur throughout the year.
8. RESTRICTED NET POSITION
The following table shows the restricted net position of the primary government on the statement of net position:
Purpose Restricted By Amount Education Law $ 298,904 Recovery and Preservation Law 24,475,090 $24,773.994
-26- GOVERNMENTAL DEPARTMENTS OF THE YANKTON SIOUX TRIBE
NOTES TO FINANCIAL STATEMENTS - continued SEPTEMBER 30, 2016
9. DUE FROM OTHER GOVERNMENTS AND UNEARNED REVENUES
The due from other governments and unearned revenues reflected in the financial statements at September 30, 2016, are composed of the following:
Due From Other Unearned Governments Revenues Department of Interior $ 683,093 $ 4,570,963 Department of Education 433,760 Department of Defense 12,058 Department of Health and Human Services 87,898 3,523,714 Environmental Protection Agency 222,540 37,000 Department of Justice 30,027 91,358 Department of Transportation Department of Commerce 40,156 Department of Agriculture 81,001 137,150 Department of Labor 2,091 Department of Homeland Security 98,418 Department of Energy 18,211 Institute of Museum and library Services 14,000 Other Special Revenue 1,309 53,313 General Fund 51,605 $ 1,189,833 $ 8,999,832
10. ECONOMIC DEPENDENCY
The Governmental Departments receive financial assistance from the U.S. government through grant awards. Entitlement to the resources is generally based on compliance with terms and conditions of the grant agreements and applicable federal regulations, including the expenditure of the resources for eligible purposes. Curtailment of those awards could seriously impair the operations of the Governmental Departments.
11. RISK MANAGEMENT
The Governmental Departments are 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. During the period ended September 30, 2016, the Governmental Departments managed its risks as follows:
-27- GOVERNMENTAL DEPARTMENTS OF THE YANKTON SIOUX TRIBE
NOTES TO FINANCIAL STATEMENTS - continued SEPTEMBER 30, 2016
11. RISK MANAGEMENT, continued
Property Insurance
The Governmental Departments purchase insurance coverage for its buildings and contents from a commercial insurance carrier. The deductible for this coverage varies from $500 to $1,000 per incident.
Liability Insurance
The Governmental Departments purchase liability insurance for risks related to errors and omissions of public officials.
Workers' Compensation
The Governmental Departments purchase liability insurance for workers' compensation from a commercial carrier.
Unemployment Benefits
The Governmental Departments provide coverage for unemployment benefits by paying into the unemployment compensation fund established by state law and managed by the State of South Dakota.
12. COMMITMENTS AND CONTINGENCIES
The Governmental Departments receive significant financial assistance from the Federal Government in the form of grants and entitlements, which are generally conditioned upon compliance with terms and conditions of the grant agreements and applicable federal regulations, including the expenditure of the resources for eligible purposes. Substantially all grants are subject to financial and compliance audits by federal agencies. Any disallowance as a result of these audits could become a liability of the Governmental Departments. As of September 30, 2016, Management of the Governmental Departments is unable to estimate what liabilities may result from such audits.
-28- GOVERNMENTAL DEPARTMENTS OF THE YANKTON SIOUX TRIBE
SECTION II UNIFORM GUIDANCE COMPLIANCE SECTION
SEPTEMBER 30, 2016
-29- LLC
certified public accountants
INDEPENDENT AUDITOR'S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATIERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS
Business and Claims Committee Yankton Sioux Tribe Wagner, South Dakota
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 Departments as of and for the year ended September 30, 2016, and the related notes to the financial statements, which collectively comprise the Governmental Departments' basic financial statements and have issued our report thereon dated June 29, 2017.
Internal Control over Financial Reporting
In planning and performing our audit of the financial statements, we considered the Governmental Departments' internal control over financial reporting (internal control) to determine the 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 Departments' internal control. Accordingly, we do not express an opinion on the effectiveness of the Governmental Departments' internal control.
Madison Office 112 South Egan Avenue PO Box505 Madison, SD 57042 605.256.9165 Yankton Office 207 Douglas Avenue PO Box 1018 Yankton, SD 57078 605.665.4401 Sioux Falls Office 507 West 10th Street PO Box876 Sioux Falls, SD 57101 605.336.0372
Toll Free: 1-800-456-0889 email: [email protected] ;C D A ,:• Governmental Audit Member of: Private Companies Practice Section American Institute of CPA's, South Dakota Society of CPA's '·. . ~- . _r_~ t Quality Cent er Member ····-,., ··--~~'-"····-.,·· .. ~.-.·~-
-30- A deficiency in intern al 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 entity'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 were not identified. We did identify certain deficiencies in internal control, described in the accompanying schedule of findings and questioned costs that we consider to be material weaknesses: Finding 2016-001 .
Compliance and Other Matters
As part of obtaining reasonable assurance about whether the Governmental Departments' financial statements are free from 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 determination of financial statement amounts. 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 instances of noncompliance or other matters that are required to be reported under Government Auditing Standards and which is described in the accompanying schedule of findings and questioned costs as Finding 2016-001 .
Governmental Departments' Response to Findings
The Governmental Departments' response to the findings identified in our audit is described in the corrective action plan that accompanies the schedule of findings and questioned costs. The Governmental Departments' response was not subjected to the auditing procedures applied in the audit of the financial statements and, accordingly, we express no opinion on it.
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 entity'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 entity's internal control and compliance. Accordingly, this report is not suitable for any other purpose. ~ J&rmom ,1UJ., d.~L Yankton, South Dakota June 29 , 2017
- 31- LLC
certified public accountants
INDEPENDENT AUDITOR'S REPORT ON COMPLIANCE FOR EACH MAJOR PROGRAM AND ON INTERNAL CONTROL OVER COMPLIANCE REQUIRED BY THE UNIFORM GUIDANCE
Business and Claims Committee Yankton Sioux Tribe Wagner, South Dakota
Report on Compliance for Each Major Federal Program
We have audited the Governmental Departments' compliance with the types of compliance requirements described in the 0MB Compliance Supplement that could have direct and material effect on each of the Governmental Departments' major federal programs for the year ended September 30, 2016. The Governmental Departments' major federal programs are identified in the summary of auditor's results section of the accompanying schedule of findings and questioned costs.
Management's Responsibility
Management is responsible for compliance with the requirements of laws, regulations, contracts, and grants applicable to its federal programs.
Auditor's Responsibility
Our responsibility is to express an opinion on compliance for each of the Governmental Departments' major federal programs based on our audit of the types of compliance requirements referred to above.
Madison Office 112 South Egan Avenue PO Box 505 Madison, SD 57042 605.256.9165 Yankton Office 207 Douglas Avenue PO Box 1018 Yankton, SD 57078 605.665.4401 1 Sioux Falls Office 507 West 10 h Street PO Box 876 Sioux Falls, SD 57101 605.336.0372 Toll Free: 1-800-456-0889 email: [email protected] .. .. , . C R~A., Governmental Audit Member of: Private Companies Practice Section American Institute of CPA's, South Dakota Society of CPA's · -~, ~, . '0 · Quality Center Member
-32- 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; 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). Those standards and the Uniform Guidance require that we plan and perform the audit to obtain reasonable assurance about whether noncompliance with the types of compliance requirements referred to above that could have a direct and material effect on a major federal program occurred. An audit includes examining , on a test basis , evidence about the Governmental Departments' compliance with those requirements and performing such other procedures as we considered necessary in the circumstances.
We believe that our audit provides a reasonable basis for our opinion on compliance for each major federal program. However, our audit does not provide a legal determination of the Governmental Departments' compliance.
Basis for Adverse Opinion on all Major Programs
As described in the accompanying schedule of findings and questioned costs, the Governmental Departments did not comply with requirements regarding procurement, equipment and real property maintenance, cash management, Davis Bacon, and reporting , as described in Findings 2016-002, 2016-003, 2016-004, 2016-005, and 2016-006. Compliance with such requirements is necessary, in our opinion, for the Governmental Departments to comply with the requirements applicable to all major programs.
Adverse Opinion on all Major Programs
In our opinion, because of the significance of the matter discussed in the Basis for Adverse Opinion paragraph, the Governmental Departments did not comply, in all material respects, with the types of compliance requirements referred to above that could have a direct and material effect on all major programs for the year ended September 30, 2016.
Report on Internal Control Over Compliance
Management of the Governmental Departments is responsible for establishing and maintaining effective internal control over compliance with the types of compliance requirements referred to above. In planning and performing our audit of compliance, we considered Governmental Departments' internal control over compliance with the types of requirements that could have a direct and material effect on each major federal program to determine the auditing procedures that are appropriate in the circumstances for the purpose of expressing an opinion on compliance for each major federal program 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 internal control over compliance. Accordingly, we do not express an opinion on the effectiveness of the Governmental Departments' internal control over compliance.
-33- Our consideration of internal control over compliance was for the limited purpose described in the preceding paragraph of this section and was not designed to identify all deficiencies in internal control over compliance that might be material weaknesses or significant deficiencies and therefore, material weaknesses or significant deficiencies may exist that were not identified. However, as discussed below, we identified certain deficiencies in internal control over compliance that we consider to be material weaknesses and significant deficiencies.
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 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 Finding 2016-007 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.
The Governmental Departments' response to the internal control over compliance findings identified in our audit is described in the corrective action plan that accompanies the schedule of findings and questioned costs. The Governmental Departments' response was not subjected to the auditing procedures applied in the audit of compliance and , accordingly, we express no opinion on the response.
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.
Yankton, South Dakota June 29 , 2017
-34- GOVERNMENTAL DEPARTMENTS OF THE YANKTON SIOUX TRIBE
SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS YEAR ENDED SEPTEMBER 30, 2016
FINANCIAL STATEMENT AUDIT FINDINGS
2015 - 001. Finding: Tribal Member Loans/Advances (Repeat Finding)
Condition: The Governmental Departments do not have a reconciliation process in place to ensure that when loans or advances are made, there are available funds, proper authorization and timely repayment.
Recommendation: Established loan policies and procedures should be adhered to. Proper documentation and approval should be obtained prior to advancing loans to employees and tribal members. The status of loans should be reviewed on a monthly basis to ensure repayments are being made on a timely basis.
Current Status: Repeated as 2016-001.
2015 - 002. Finding: Information Technology Structure
Condition: The Governmental Departments do not have a remote backup plan in place to ensure restoration of information in the case of data loss at the Tribal Headquarters.
Recommendation: We recommend the Governmental Departments establish IT risk management plan, including the use of off-site backups.
Current Status: Resolved.
FEDERAL AWARD AUDIT FINDINGS
2015 - 003. Finding: Physical Inventory and Reconciliation of Capital Assets (Repeat Finding)
Condition: In our review of capital asset equipment records we found that only partial or no physical inventories were taken in the last two years. While current assets are being tracked when purchased, monitoring needs to be done to ensure that all listed assets are still in service. In performing our procedures we were unable to review the physical inventory listing , and therefore unable to reconcile items found in testing to the Governmental Departments' equipment records.
Recommendation: We recommend that the Governmental Departments implement procedures to adequately safeguard equipment. This should include a periodic physical inventory of equipment and a reconciliation of the physical inventory to equipment records.
Current Status: Repeated as 2016-002.
-35- GOVERNMENTAL DEPARTMENTS OF THE YANKTON SIOUX TRIBE
SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS - continued YEAR ENDED SEPTEMBER 30 , 2016
FEDERAL AWARD AUDIT FINDINGS, continued
2015 - 004. Finding: Procurement (Repeat Finding)
Condition: Eight expenditures were selected for procurement policy testing; although some improvements have been made, proper documentation was not supplied for all of the selected expenditures.
Recommendation: Established procurement policies and procedures should be followed to minimize any unauthorized or unallowable purchases.
Current Status: Repeated as 2016-003.
2015 - 005. Finding: A-133 Audit Report Filed Late (Repeat Finding)
Condition: The Governmental Departments' audited financial statements were not submitted to the Federal Clearinghouse by the due date of June 30 , 2016.
Recommendation: The Governmental Departments' should establish a timely process to ensure completion of the audit by June 30 each year.
Current Status: Resolved.
2015 - 006. Finding: Allowable Costs/Cost Principles - A-122 Support of Salaries and Wages
Condition: Employee wages, taxes and benefits are not posted to the correct Tribal departments. In addition, there is a lack of documentation for justifying departments and pay rates.
Recommendation: Establish payroll procedures which ensure adequate tracking of individuals pay rates and departments. Department directors should review the salary expenses for their assigned programs to ensure only assigned staff are charged to their department.
Current Status: Resolved.
-36- GOVERNMENTAL DEPARTMENTS OF THE YANKTON SIOUX TRIBE
SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS - continued YEAR ENDED SEPTEMBER 30 , 2016
FEDERAL AWARD AUDIT FINDINGS, continued
2015 - 007. Finding: Cash Management
CFDA 20.205 Highway Planning and Construction
Condition: While performing our testing, we were unable to obtain documentation of drawdowns to confirm drawdowns reconciled to the general ledger.
Recommendation: We recommend that copies of the drawdowns and information utilized in determining the drawdown amounts be maintained by the Governmental Departments.
Current Status: Repeated as 2016-004.
2015 - 008. Finding: Federal Grant Reporting (Repeat Finding)
CFDA 15.030 Indian Law Enforcement CFDA 20.205 Highway Planning and Construction CFDA 93.600 Head Start
Condition: Of the federal reporting grant forms tested, one of eight quarterly financial reports for the Indian Law Enforcement program were delinquent; four of twelve monthly financial reports for the Head Start program were delinquent; and none of the Highway Planning and Construction financial reports were obtained.
Recommendation: The Governmental Departments should provide appropriate training to individuals submitting the required grant reports and implement internal control procedures for ensuring that the tasks are done correctly. Additionally, for grants which have the financial report preparation outsourced, procedures should be in place to ensure timely authorization.
Current Status: Repeated as 2016-005.
2015 - 009. Finding: Davis-Bacon
CFDA 20.205 Highway Planning and Construction
Condition: While performing our testing , we noted no certified payrolls were maintained on Highway Planning and Construction projects.
Recommendation: We recommend that the procedures relating to the Davis-Bacon Act be implemented so that certified payrolls are obtained from contractors or subcontractors on construction contracts which are subject to the Davis-Bacon Act requirements; and that certified payrolls be available upon request.
Current Status: Repeated as 2016-006.
-37- YANKTON SIOUX TRIBE SCHEDULE OF FINDINGS AND QUESTIONED COSTS YEAR ENDED SEPTEMBER 30, 2016
SECTION I - SUMMARY OF AUDITOR'S RES ULTS
Financial Statements
Type of auditor's report issued: Unmodified
Internal control over financial reporting: Material weakness(es) identified? X yes ---no Significant deficiency(ies) identified? ___ yes x none reported
Noncompliance material to financial statements noted? ~~yes __X~no
Federal Awards
Internal Control over major programs: Material weakness(es) identified? X yes ---no Significant deficiency(ies) identified? ---yes X none reported Type of auditor's report issued on compliance for major programs: Adverse
Any audit findings disclosed that are required to be reported in accordance with 2 CFR Section 200.516(a)? X yes no
Identification of major programs:
CFDA Number(s) Name of Federal Program or Cluster 15.030 Indian Law Enforcement 20.205 Highway Planning and Construction 93.441 Indian Self-Determination
Dollar threshold used to distinguish between Type A and Type B Programs: $750,000
Auditee qualified as low-risk auditee? ___ yes X no
-38- GOVERNMENTAL DEPARTMENTS OF THE YANKTON SIOUX TRIBE
SCHEDULE OF FINDINGS AND QUESTIONED COSTS YEAR ENDED SEPTEMBER 30 , 2016
SECTION II - FINANCIAL STATEMENT AUDIT FINDINGS
2016 - 001 . Finding: Tribal Member Loans/Advances (Repeat 2015 - 001)
Material Weakness
Condition: The Governmental Departments do not have a reconciliation process in place to ensure that when loans or advances are made, there is available funds, proper authorization and timely repayment.
Questioned Costs: None.
Criteria: Loans should be properly documented, approved and repaid timely to avoid extended use of tribal funds. Loans should not be paid with grant/contract funds. Loans should only be made in emergency situations.
Cause: Weak policies and procedures allow advances to be given which do not follow management's intention or good accounting practices. No review was performed to determine the extent of current outstanding balances and limited oversight was provided to ensure employees were in compliance with established policies.
Effect: Because of the failure to require approval and monitoring from the proper level of management, employees and tribal members have received loans/advances without proper authorization and timely repayment.
Recommendation: Established loan policies and procedures should be adhered to . Proper documentation and approval should be obtained prior to advancing loans to employees and tribal members. The status of loans should be reviewed on a monthly basis to ensure repayments are being made on a timely basis.
Views of Responsible Officials: See the corrective action plan that accompanies the schedule of findings and questioned costs.
-39- GOVERNMENTAL DEPARTMENTS OF THE YANKTON SIOUX TRIBE
SCHEDULE OF FINDINGS AND QUESTIONED COSTS - continued YEAR ENDED SEPTEMBER 30, 2016
SECTION 111 - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS
2016 - 002. Finding: Physical Inventory and Reconciliation of Capital Assets (Repeat 2015 - 003)
Material Weakness All Major Programs
Condition: In our review of capital asset equipment records we found that only partial or no physical inventories were taken in the last two years. While current assets are being tracked when purchased, monitoring needs to be done to ensure that all listed assets are still in service. In performing our procedures we were unable to review the physical inventory listing, and therefore unable to reconcile items found in testing to the Governmental Departments' equipment records.
Questioned Costs: None.
Criteria: Indian tribal governments and local governments should follow Title 2 CFR §200.313 for equipment acquired under Federal awards received directly from a Federal awarding agency which in part states: "A physical inventory of the property must be taken and the results reconciled with the property records at least once every two years. "
Cause: There are no procedures in place requiring management and/or supervisory personnel to follow the federal requirements for equipment and real property management.
Effect: The Governmental Departments are not in compliance with the equipment records requirements of property purchased with federal funds .
Recommendation: We recommend that the Governmental Departments implement procedures to adequately safeguard equipment. This should include a periodic physical inventory of equipment and a reconciliation of the physical inventory to equipment records.
Views of Responsible Officials: See the corrective action plan that accompanies the schedule of findings and questioned costs.
-40- GOVERNMENTAL DEPARTMENTS OF THE YANKTON SIOUX TRIBE
SCHEDULE OF FINDINGS AND QUESTIONED COSTS - continued YEAR ENDED SEPTEMBER 30 , 2016
SECTION 111 - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS, continued
2016 - 003. Finding: Procurement (Repeat 2015-004)
Material Weakness CFDA 20.205 Highway Planning and Construction CFDA 93.411 Indian Self-Determination
Condition: Eight expenditures were selected for procurement policy testing; although some improvements have been made, proper documentation was not supplied for all of the selected expenditures.
Questioned Costs: None.
Criteria: Indian tribal governments and local governments that are not subrecipients of state governments will use their own procurement procedures provided they conform to applicable federal laws and regulations and standards identified in Title 2 CFR §200 (d).
Cause: The purchasing department and program directors are not following established policies and procedures for procurement and suspension and debarment. The Governmental Departments' procurement policy has not been reviewed or revised for several years.
Effect: The expenditures for purchases of goods and services may be disallowed.
Recommendation: Established procurement policies and procedures should be followed to minimize any unauthorized or unallowable purchases.
Views of Responsible Officials: See the corrective action plan that accompanies the schedule of findings and questioned costs.
-41- GOVERNMENTAL DEPARTMENTS OF THE YANKTON SIOUX TRIBE
SCHEDULE OF FINDINGS AND QUESTIONED COSTS - continued YEAR ENDED SEPTEMBER 30, 2016
SECTION 111 - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS, continued
2016 - 004. Finding: Cash Management (Repeat 2015 - 007)
Material Weakness CFDA 20.205 Highway Planning and Construction
Condition: While performing our testing, we were unable to obtain documentation of drawdowns to confirm that drawdowns reconciled to the general ledger.
Questioned Costs: None.
Criteria: Title 2 CFR §200.305 requires grantees to follow procedures to minimize the time elapsing between the transfer for funds from the U.S. Treasury and disbursement. When entities are funded on a reimbursement basis, program costs must be paid for by entity funds before reimbursement is requested from the Federal Government.
Cause: Drawdown documentation, including information utilized in determining drawdown amounts, was not maintained by the Governmental Departments.
Effect: The Governmental Departments are not in compliance with the cash management requirements of the compliance supplement.
Recommendation: We recommend that copies of the drawdowns and information utilized in determining the drawdown amount be maintained by the Governmental Departments.
Views of Responsible Officials: See the corrective action plan that accompanies the schedule of findings and questioned costs.
-42- GOVERNMENTAL DEPARTMENTS OF THE YANKTON SIOUX TRIBE
SCHEDULE OF FINDINGS AND QUESTIONED COSTS - continued YEAR ENDED SEPTEMBER 30, 2016
SECTION 111 - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS, continued
2016 - 005. Federal Grant Reporting (Repeat 2015 - 008)
Material Weakness CFDA 20.205 Highway Planning and Construction CFDA 93.411 Indian Self-Determination
Condition: While performing our testing, we were unable to obtain copies of filed federal financial reports to reconcile to the general ledger, or to confirm timely filing or proper approval.
Questioned Costs: None.
Criteria: Title 2 CFR §200.327 requires grantees to provide reasonable assurance that reports of federal awards submitted to the federal awarding agency includes all activity of the reporting period, are supported by underlying accounting or performance records, and are fairly presented in accordance with program requirements. Grants and contracts require timely and accurate reporting , and documentation be maintained in accordance with retention requirements.
Cause: Federal financial reports were not maintained by the appropriate responsible individual(s).
Effect: The Governmental Departments are not in compliance with the reporting requirements of the compliance supplement.
Recommendation: The Governmental Departments should implement internal control procedures for ensuring that the tasks are done correctly and documentation retained.
Views of Responsible Officials: See the corrective action plan that accompanies the schedule of findings and questioned costs.
-43- GOVERNMENTAL DEPARTMENTS OF THE YANKTON SIOUX TRIBE
SCHEDULE OF FINDINGS AND QUESTIONED COSTS - continued YEAR ENDED SEPTEMBER 30 , 2016
SECTION Ill - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS, continued
2016 - 006. Finding: Davis-Bacon (Repeat 2015 - 009)
Material Weakness CFDA 20.205 Highway Planning and Construction
Condition: While performing our testing, we noted no certified payrolls were maintained on Highway Planning and Construction projects.
Questioned Costs: None.
Criteria: All laborers and mechanics employed by contractors or subcontractors to work on construction contracts in excess of $2 ,000 financed by Federal assistance funds must be paid wages not less than those established for the locality of the project (prevailing wage rates) by the Department of Labor (DOL) (40 USC 3141-3144, 3146, and 3147).
Non-Federal entities shall include in their construction contracts subject to the Davis Bacon Act a requirement that the contractor or subcontractor comply with the requirements of the Davis Bacon Act and the DOL regulations (29 CFR part 5, Labor Standards Provisions Applicable to Contact Governing Federally Financed and Assisted Construction). This includes a requirement for the contractor or subcontractor to submit to the non-Federal entity weekly, for each week in which any contract work is performed, a copy of the payroll and a statement of compliance (certified payrolls) (29 CFR sections 5.5 and 5.6; 2 CFR part 215, Appendix A, Contract Provisions; 2 CFR part 176, subpart C; and 2 CFR section 200.326).
Cause: Staff members in the program were not obtaining certified payrolls from contractors. Therefore, certifications were not being maintained or tested as required.
Effect: Not obtaining certified payrolls from the contractor or subcontractor prevents the Governmental Departments from ensuring the contractors or subcontractors are paying the prevailing wage rates.
Recommendation: We recommend that the procedures relating to the Davis-Bacon Act be implemented so that certified payrolls are obtained from contractors or subcontractors on construction contracts which are subject to the Davis-Bacon Act requirements; and that certified payrolls be available upon request.
Views of Responsible Officials: See the corrective action plan that accompanies the schedule of findings and questioned costs.
-44- GOVERNMENTAL DEPARTMENTS OF THE YANKTON SIOUX TRIBE
SCHEDULE OF FINDINGS AND QUESTIONED COSTS - continued YEAR ENDED SEPTEMBER 30, 2016
SECTION 111 - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS, continued
2016 - 007. Internal Control Over Compliance Requirements For Federal Awards
Material Weakness All Major Programs
Condition: While performing our testing of major programs, we were unable to obtain a significant amount of grant information, as noted in the 2016 audit findings.
Questioned Costs: None.
Criteria: Title 2 CFR §200.62 in part states "Internal Control over compliance requirements for Federal awards means a process implemented by a non-Federal entity designed to provide reasonable assurance regarding the achievement of the following objectives for Federal awards." One of these objectives is to "demonstrate compliance with Federal statutes, regulations, and the terms and conditions of the Federal award."
Cause: Grant documentation is not adequately retained by the appropriate responsible individual(s).
Effect: The Governmental Departments cannot demonstrate compliance with federal awards.
Recommendation: The Governmental Departments should create a grant and contracts department that retains documentation in accordance with federal requirements.
Views of Responsible Officials: See the corrective action plan that accompanies the schedule of findings and questioned costs.
-45- Box 1153 (605) 384-3804/384-3641 Wagner, SD 57380 Fflx (605) 384-5687
OFFICERS: COUNCIL: ROBERT FLYING HAWK, CHAIRMAN JASON COOKE JODY ZEPHIER, VICE CHAIRMAN GREGORY COURNOYER Jr. GLENFORD "SAM" SULLY, SEC:RETARY DIANE MERRICK LEO O'CONNOR, TREASURER ROSEANNE WADE MONA WRIGHT
June 29, 2017
Wohlenberg, Ritzman & Co. 207 Douglas Avenue Yankton, SD 57078
RE: FY16 Single Audit Report dated June 29, 2017
Dear Auditor:
In response to your 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 dated June 29, 2017, the following is the corrective action plan of the Yankton Sioux Tribe (the Tribe).
2016-001: Tribal Member Loans/Advances (repeat): Material Weakness
Condition: The Governmental Departments do not have a reconciliation process in place to ensure that when loans or advances are made, there are available funds, proper authorization, and timely payment. ·
Corrective Action Plan: Procedures for tribal member loans/advances are in place and should be adhered to. Management of the Tribe is aware of this deficiency and is working with those involved to ensure the proper procedures are being followed.
2016-002: Physical Inventory and Reconciliation of Capital Assets (repeat): Material Weakness
Condition: In our review of capital asset equipment records we found that only partial or no physical inventories were taken in the last two years. While current assets are being tracked when purchased, monitoring needs to be done to ensure that all listed assets are still in service. In performing our procedures we were unable to review the physical inventory listing, and therefore unable to reconcile items found in testing to the Tribe's equipment records.
Corrective Action Plan: Management has discussed this finding with the Procurement Department and procedures are being implemented to safeguard equipment including the documentation and reconciliation of a periodic physical inventory to ensure the Tribe is in compliance with the A-102 Common Rule and 0MB Circular A-110. Management has spoken with an outside source willing and able to assist. Physical inventory of all assets is in progress and will be completed by September 30, 2017.
-46- Box ·1·153 (605) 384-3804/384-3641 Wagner, SD 57380 Fax(605)384-5687
OFFICERS: COUNCIL: ROBERT FL YING HAWK, CHAIRMAN JASON COOKE JODY ZEPHIER, VICE CHAIRMAN GREGORY COURNOYER Jr. GLENFORDaSAM" SULLV,SECRETARY DIANE MERRICK LEO O'CONNOR, TREASURER ROSEANNE WADE MONA WRIGHT
2016-003: Procurement (repeat): Material Weakness
Condition: Eight expenditures were selected for procurement policy testing. Although some improvement has been made, proper documentation was not supplied for all of tlie selected expenditures.
Corrective Action Plan: Management has discussed this finding with the Procurement Officer and additional training will be provided to the procurement staff. The Tribe intends on monitoring the procurement process and periodically testing some of the expenditures on a monthly basis to ensure that all required information is included.
2016-004: Cash Management (repeat): Material Weakness
Condition: While performing our testing, we were unable to obtain documentation of drawdowns and confirm drawdowns reconcile to the general ledger.
Corrective Action Plan: Management is aware this finding is a result of one of the grant files not being in compliance. Management will establish a review process to assure all grant files are complete and available.
2016-005: Federal Grant Reporting (repeat): Material Weakness
Condition: Of the federal reporting grant forms tested, one of eight quarterly financial reports for the Indian Law Enforcement program were delinquent; four of twelve monthly financial reports for the Head Start program were delinquent; and none of the Highway Planning and Construction financial reports were obtained.
Corrective Action Plan: Management of the Tribe is aware of this problem and is working with those involved to establish schedule and checklist of due dates for report filings.
2016-006: Davis-Bacon (repeat): Material Weakness
Condition: While performing our testing, we noted no certified payrolls were maintained on Highway Planning and Construction projects.
Corrective Action Plan: Management will establish a procedure for identifying contracts that are required to follow the Davis-Bacon Act. This will assure all contract files will contain required documentation going forward.
-47- Box 1153 (605) 384-3804/384-3641 Wagnel', SD 57380 Fax(605)384-5687
OFFICERS: COUNCIL: ROBERT FL YING HAWK, CHAIRMAN jASOt,J com 2016-007: Internal Control Over Compliance Requirements for Federal Awards: Material Weakness Condition: While performing our testing of major programs, we were unable to obtain a significant amount of grant information, as noted in the 2016 audit findings. Corrective Action Plan: Management of the Tribe is aware of this problem and is working with those involved to establish schedule and procedure for filing of federal reports and organization of the grant files. If you have any questions regarding our Corrective Action Plan, please contact me at (605)384- 3641. Since~Jy..,.__, ,/~ Ur/>~~~ ./ . /h · Robert Flying Hawk, Chairman YANKTON SIOUX TRIBE -48- GOVERNMENTAL DEPARTMENTS OF THE YANKTON SIOUX TRIBE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS YEAR ENDED SEPTEMBER 30 , 2016 Federal Grantor/ Pass - Through Grantor/ CFDA Disbursement/ Program Title Number Ex~enditures U.S. DEPARTMENT OF AGRICULTURE Direct Federal Funding: Food Distribution Program on Indian Reservations 10.567 $ 251 ,258 Water and Waste Program Cluster Water and Waste Disposal Systems for Rural Communities 10.760 181 ,467 Total Water and Waste Program Cluster 181,467 432,725 U.S. DEPARTMENT OF LABOR Direct Federal Funding: Native American Employment and Training 17.265 158,999 158,999 U.S. DEPARTMENT OF COMMERCE Direct Federal Funding: Economic Developrnent_Support for Planning Organizations 11 .302 46,584 46,584 U.S. ENVIRONMENTAL PROTECTION AGENCY Direct Federal Funding: Performance Partnership Grants 66.605 38,131 Indian Environmental General Assistance Program (GAP) 66.926 108,142 State and Tribal Response Program Grants 66.817 68,357 214,630 U.S. DEPARTMENT OF HEALTH & HUMAN SERVICES Direct Federal Funding: Special Programs for Aging_ Title VI , Part A, Grants to Indian Tribes 93.047 218,1 37 Indian Self-Determination 93.441 1,189,994 Low-Income Horne Energy Assistance 93.568 250,996 Community Service Block Grant 93.569 46,897 CCDF Cluster Child Care and Development Block Grant 93.575 320,384 Total CCDF Cluster 320,384 Head Start 93.600 425,616 Promoting Safe and Stable Families 93.556 21 ,725 Stephanie Tubbs Jones Child Welfare Services Program 93.645 17,518 Demonstration Projects for Indian Health 93.933 52,722 2,543,989 U.S. DEPARTMENT OF JUSTICE Direct Federal Funding: Sex Offender Registration and Notification Act (SORNA) 16.U01 51 ,367 Tribal Metharnphetarnine Initiative 16.U02 6,767 58 ,1 34 U.S. DEPARTMENT OF INTERIOR Direct Federal Funding: National Park Service: Historic Preservation Fund Grants-In-Aid 15.904 39 ,648 -49- GOVERNMENTAL DEPARTMENTS OF THE YANKTON SIOUX TRIBE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS - continued YEAR ENDED SEPTEMBER 30, 2016 Federal Grantor/ Pass - Through Grantor/ CFDA Disbursement/ Program Title Number Ex11enditures U.S. DEPARTMENT OF INTERIOR Direct Federal Funding: Bureau of Indian Affairs: Consolidated Tribal Government Program Indian Education_Higher Education Grant 15.114 Adult Education $ 52,464 Higher Education 206,867 Total Indian Education_Higher Education Grant Program 259,331 Indian Employment Assistance 15.108 145,648 Aid to Tribal Governments 15.020 48,201 Indian Child Welfare Act_Title II Grants 15.144 51,915 Tribal Courts 15.029 211 ,825 Agriculture on Indian Lands 15.034 4,071 Fish, Wildlife, and Parks Programs on Indian Lands 15.039 51,372 Indian Community Fire Protection 15.031 252,358 Indian Self-Determination Contract Support 15.024 223,134 Indian Rights Protection 15.036 785 Bureau of Indian Affairs Facilities_Operations & Maintenance 15.048 97,388 Indian Law Enforcement 15.030 1,188,894 Land Buy-Back For Tribal Nations 15.152 211,785 Cooperative Endangered Species Conservation Fund 15.615 145 2,746,852 U.S. DEPARTMENT OF TRANSPORTATION Passed through the Department of Interior Bureau of Indian Affairs: Highway Planning and Construction 20.205 Roads Maintenance 206,018 Highway Planning and Construction 111,225 Transportation Safety Program 8,294 YSTTransit 283,346 Total Highway Planning and Construction 608,883 608,883 U.S. DEPARTMENT OF EDUCATION Passed through the Department of Interior Bureau of Indian Affairs: Special Education Cluster (IDEA) Special Education_Grants to States 84.027 198,744 Total Special Education Cluster (IDEA) 198,744 198,744 Total Federal Awards $ 7,049,188 Note 1: The accompanying schedule of expenditures of federal awards is presented using the modified accrual basis of accounting, which is described in Note 1 to the Governmental Departments' financial statements. 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). Therefore, some of the amounts presented in the schedule may differ from amounts presented in, or used in the preparation of the financial statements. Note 2: 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. The Governmental Departments have an approved indirect cost rate and have therefore elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. -50- GOVERNMENTAL DEPARTMENTS OF THE YANKTON SIOUX TRIBE SECTION Ill SUPPLEMENTARY INFORMATION TO THE FINANCIAL STATEMENTS SEPTEMBER 30, 2016 -51 - GOVERNMENTAL DEPARTMENTS OF THE YANKTON SIOUX TRIBE COMBINING BALANCE SHEET INFANTS AND TODDLERS MAJOR FUND SEPTEMBER 30, 2016 Infants and Toddlers (Fund 1370) Total ASSETS Cash and cash equivalents $ 1,103,506 $ 1,103,506 Due from employees 723 723 Total assets $ 1,104,229 $ 1,104,229 LIABILITIES AND FUND BALANCES Liabilities: Accounts payable $ 44 $ 44 Due to other funds 669,456 669,456 Accrued expenses 969 969 Unearned revenue 433,760 433,760 Total liabil ities 1,104,229 1,104,229 Fund balances: Restricted Total fund balances Total liabilities and fund balances $ 1,104,229 $ 1,104,229 SEE INDEPENDENT AUDITOR'S REPORT -52- GOVERNMENTAL DEPARTMENTS OF THE YANKTON SIOUX TRIBE COMBINING SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES INFANTS AND TODDLERS MAJOR FUND YEAR ENDED SEPTEMBER 30 , 2016 Infants and Toddlers (Fund 1370) Total REVENUES: Intergovernmental - federal $ 198,744 $ 198,744 Miscellaneous 1,012 1,012 Total revenues 199,756 199,756 EXPENDITURES: Current: Community services Salaries 46,112 46,112 Employee benefits and taxes 5,196 5,196 Contractual services 107,465 107,465 Occupancy 6,230 6,230 Travel 1,621 1,621 Other 33 ,132 33,132 Total expenditures 199,756 199,756 Excess (deficiency) of revenues over expenditures OTHER FINANCING SOURCES (USES): Transfers in Transfers out Total other financing sources (uses) Net change in fund balances Fund balances - beginning Fund balances - ending $ $ SEE INDEPENDENT AUDITOR'S REPORT -53- GOVERNMENTAL DE PARTMENTS OF THE YANKTON SIOUX TRIBE COMBINI NG BALANCE SHEET - PAGE 1 OF 2 HIGHWAY PLANNING AND CONSTRUCTI ON FUND - MAJOR FUND SEPTEMBER 30, 2016 Road Roads Roads Planning Gravel In dian Reservation Maintenance Maintenance Fund Project Roads Program Indian Roads (Fund 1100) (Fund 11 10) (Fund 11 20) (Fund 1270) (Fund 1320) ASSETS Cash and cash equivalents $ 233,355 $ $ $ 2,536 $ 4,370 Due from other funds 141 ,035 96,772 66,862 Due from other governments 62 ,783 Due from employees 11 ,182 12,119 Total assets $ 385,572 $ 171 ,674 $ 66,862 $ 2,536 $ 4,370 LIABILITIES AND FUND BALANCES Liabilities: Checks drawn in excess of availab le bank balances $ $ 169,324 $ 66,862 $ $ Accounts payable 7,376 777 Due to other fun ds 2,536 4,370 Accrued expenses 2,303 1,573 Unearned revenue 375,893 Total liabilities 385 ,572 171 ,674 66 ,862 2,536 4,370 Fund balances: Restricted Total fund balances Total liabilities and fu nd balances $ 385 ,572 $ 171 ,674 $ 66 ,862 $ 2,536 $ 4,370 Transportation Interpretive Multi-Rt Safety LA Walkway YST Center / Corridor Township Gravel Program Project Trans it Management (Fund 1330) (Fund 1340) (Fu nd 1350) (F und 1360) (Fund 1380) ASSETS Cash and cash equiva lents $ 908 $ 90 1 $ 70,326 $ $ 19,158 Due from other funds 346,922 Due from other governments 58,315 77,276 Due from employees 765 5,767 Total assets $ 908 $ 59 ,981 $ 70,326 $ 429,965 $ 19,158 LIABILITIES AND FUND BALANCES Liabilities: Checks drawn in excess of available bank balances $ $ $ $ 426 ,5 74 $ Accounts payable Due to other fu nds 908 59 ,98 1 70,326 18,000 Accrued expenses 3,391 Unea rn ed revenue 1,158 Total liabilities 908 59,981 70 ,326 429 ,965 19,158 Fu nd balances: Restricted Total fund balances Total li abilities and fund bala nces $ 908 $ 59 ,981 $ 70 ,326 $ 429,965 $ 19,158 SEE INDEPENDENT AUDITOR'S REPORT -54- GOVERNMENTAL DEPARTMENTS OF THE YANKTON SIOUX TRIBE COMBINING BALANCE SHEET - PAGE 2 OF 2 HIGHWAY PLANNING AND CONSTRUCTION FUND - MAJOR FUND SEPTEMBER 30, 2016 Referenced Lake Andes SD Hwy46 Transit Funding Streets Turn Lane Facility Agreement (Fund 1390) (Fund 1450) (Fund 1460) (F und 1480) Total ASSETS Cash and cash equivalents $ 2,500 $ 3,208 $ 261,412 $ 1,413 ,023 $ 2,011 ,697 Due from other funds 1,902 653,493 Due from other governments 253,131 451,505 Due from employees 56 29,889 Total assets $ 2,500 $ 5,110 $ 514,599 $ 1,413,023 $ 3,146,584 LIABILITIES AND FUND BALANCES Li abilities: Checks drawn in excess of available bank balances $ $ $ $ $ 662,760 Accounts payable 8,153 Due to other funds 40 514,599 37,109 707 ,869 Accru ed expenses 7,267 Unearned revenue 2,460 5,110 1,375,914 1,760,535 Total liabilities 2,500 5,110 514 ,599 1,413,023 3,146,584 Fund balances: Restricted Total fund balances Total liabilities and fund balances $ 2,500 $ 5,110 $ 514,599 $ 1,41 3,023 $ 3,146,584 SEE INDEPENDENT AUDITOR'S REPORT -55- GOVERNMENTAL DEPARTMENTS OF THE YANKTON SIOUX TRIBE COMBINING SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - PAGE 1 OF 3 HIGHWAY PLANNING AND CONSTRUCTION FUND - MAJOR FUND YEAR ENDED SEPTEMBER 30, 2016 Road Roads Roads Planning Gravel Indian Reservation Maintenance Maintenance Fund Project Roads Program Indian Roads (Fund 1100) (Fund 1110) (Fund 1120) (Fund 1270) (Fund 1320) REVENUES: Intergovernmental - federal $ 206,018 $ 111 ,225 $ $ $ Misce ll aneous 2,472 398 Total revenues 208,490 111 ,623 EXPENDITURES: Current: Community services Salaries Employee benefits and taxes Contractual services Repairs and maintenance Occupancy Travel Other Public wo rks Salaries 104,676 67,149 Employee benefits and taxes 14,023 7,667 Contractual services 6, 192 6,193 Repairs and maintenance 11,030 982 Occupancy 6,501 4,154 Travel 12,194 10,319 Other 45,574 16,002 Indirect cost Debt service: Principal payments 241 ,220 Interest and fiscal charges 8,300 Capital outlay Total expenditures 449,710 112,466 Excess ( deficiency) of revenues over expenditures (241 ,220) (843) OTHER FINANCING SOURCES (USES): Transfers in · 241 ,220 843 Transfers out Proceeds from long-term debt Total other financing sources (uses) 241,220 843 Net change in fu nd balances Fund balances - beginning Fund balances - ending $ $ $ $ $ SEE INDEPENDENT AUDITOR'S REPORT -56- GOVERNMENTAL DEPARTMENTS OF THE YANKTON SIOUX TRIBE COMBINING SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - PAGE 2 OF 3 HIGHWAY PLANNING AND CONSTRUCTION FUND- MAJOR FUND YEAR ENDED SEPTEMBER 30, 2016 Transportation Interpretive Multi-Rt Safety LA Walkway YST Center/Corridor Township Gravel Program Project Transit Management (Fund 1330) (Fund 1340) (Fund 1350) (Fund 1360) (Fund 1380) REVENUES: Intergovernmental - federal $ $ 8,294 $ $ 283,346 $ Miscellaneous 160,759 Total revenues 8,294 444,105 EXPENDITURES: Current: Community services Salaries 193,545 Em ployee benefits and taxes 24,1 13 Contractual services 325 Repairs and maintenance 7,232 Occupancy 6,608 Travel 2,869 Other 28 ,743 Pub li c works Salaries 1,666 Employee benefits and taxes 224 Contractual services Repairs and maintenance Occupancy 2, 122 Travel 2,000 Other 2,282 Indirect cost Debt se rvice: Principal payments Interest and fiscal cha rges Capital outlay 180,670 Total expenditures 8,294 444,105 Excess (deficiency) of revenues over expenditures OTHER FINANCING SOURCES (USES): Transfers in Transfers out Proceeds from long-term debt Total other financing sources (uses) Net change in fund balances Fund balances - beginning Fund balances - end ing $ $ $ $ $ SEE INDEPENDENT AUDITOR'S REPORT -57- GOVERNMENTAL DEPARTMENTS OF THE YANKTON SIOUX TRIBE COMBINING SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - PAGE 3 OF 3 HI GHWAY PLANNING AND CONSTRUCTION FUND- MAJOR FUND YEAR ENDED SEPTEMBER 30, 2016 Referenced Lake Andes SD Hwy 46 Transit Funding Streets Turn Lane Facility Agreement (Fund 1390) (Fund 1450) (Fund 1460) (Fund 1480) Total REVENUES: Intergovernmental - federal $ $ $ $ $ 608,883 Miscellaneous 10 163,639 Total revenues 10 772,522 EXPENDITURES: Current: Community services Salaries 193,545 Employee benefits and taxes 24,11 3 Contractual services 325 Repairs and maintenance 7,232 Occupancy 6,608 Travel 2,869 Other 28,743 Public works Salaries 173,491 Employee benefits and taxes 21 ,914 Contractual services 12,385 Repairs and maintenance 12,012 Occupancy 12,777 Travel 24,513 Other 10 63,868 Indirect cost Debt service: Principal payments 241 ,220 Interest and fiscal charges 8,300 Capital outlay 180,670 Total expenditures 10 1,014,585 Excess (deficiency) of revenues over expenditures (242,063) OTHER FINANCING SOURCES (USES): Transfers in 242,063 Transfers out Proceeds from long-term debt Total other financing sources (uses) 242,063 Net change in fund balances Fund balances - beginning Fund balances - ending $ $ $ $ $ SEE INDEPENDENT AUDITOR'S REPORT -58- GOVERNMENTAL DEPARTMENTS OF THE YANKTON SIOUX TRIBE COMBINING BALANCE SHEET - PAGE 1 OF 2 INDIAN SELF-DETERMINATION FUND - MAJOR FUND SEPTEMBER 30, 2016 Community Health Hospital Alcoholism Health Education & Health (Fu nd 3000) (Fund 3010) (Fund 3020) (Fund 3030) ASSETS Cash and cash equivalents $ 1,199,259 $ 379,115 $ 75 ,116 $ 831 ,783 Due from other funds 11 ,739 652 1,426 Due from other governments Due from employees 16,258 264 (492) Total assets $ 1,215,517 $ 391,118 $ 75,768 $ 832,717 LIABILITIES AND FUND BALANCES Liabilities: Checks drawn in excess of available bank balances $ $ $ $ Accounts payable 1,168 8,647 Due to other funds 11 ,140 Accrued expenses 3,950 3,356 652 934 Unearned revenue 1,199,259 379,115 75 ,116 831 ,783 Total liabilities 1,215,517 391 ,118 75,768 832 ,717 Fund balances: Restricted Total fund balances Total li ab ilities and fund balances $ 1,215,517 $ 39 1,118 $ 75 ,768 $ 832,717 Youth Periodontal Indirect Circle of Outreach Disease Cost Smiles (Fund 3040) (Fund 3060) (Fund 3070) (Fund 3080) ASSETS Cash and cash equivalents $ $ 308,761 $ 162,385 $ Due from other fu nds 2,800 Due from other governments 18,383 16,681 Due from employees Total assets $ 18,383 $ 311 ,561 $ 162,385 $ 16,681 LIABILITIES AND FUND BALANCES Liabilities: Checks drawn in excess of available bank balances $ $ $ $ Accounts payable 2,800 Due to other funds 18,383 16,681 Accrued expenses Unearned revenue 308,761 162,385 Total liabilities 18,383 311 ,561 162,385 16,681 Fund balances: Restricted Total fund ba lances Total liabilities and fund balances $ 18,383 $ 31 1,561 $ 162,385 $ 16,681 SEE INDEPENDENT AUDITOR'S REPORT -59- GOVERNMENTAL DEPARTMENTS OF THE YANKTON SIOUX TRIBE COMBINING BALANCE SHEET - PAGE 2 OF 2 INDIAN SELF-DETERMINATION FUND - MAJOR FUND SEPTEMBER 30 , 2016 Contract Mosquito Mental Health I. H.S Staff Support Control Center - ARRA Quarters (Fund 3110) (Fund 3130) (Fund 31 40) (Fund 3150) ASSETS Cash and cash equivalents $ 146,086 $ 11 ,990 $ $ 55,116 Due from other funds Due from other governments Due from employees Total assets $ 146,086 $ 11 ,990 $ $ 55,116 LIABILITIES AND FUND BALANCES Liabilities: Checks drawn in excess of available bank balances $ $ $ $ Accounts payable Due to other funds Accrued expenses Unearned revenue 146,086 11 ,990 55,116 Total liabilities 146,086 11 ,990 55 ,116 Fund balances: Restricted Total fund balances Total li ab ilities and fund balances $ 146,086 $ 11 ,990 $ $ 55,116 I.H.S VA Clinic Dialysis (Fund 3160) (Fund 3170) Total ASSETS Cash and cash equivalents $ 20,737 $ $ 3, 190,348 Due from other funds 16,617 Due from other governments 35,064 Due from employees 16,030 Total assets $ 20 ,737 $ $ 3,258 ,059 LIABILITIES AND FUND BALANCES Liabilities: Checks drawn in excess of available bank ba lances $ $ $ Accounts payable 12,615 Due to other funds 46 ,204 Accrued expenses 8,892 Unearn ed revenue 20,737 3,190,348 Total liabilities 20 ,737 3,258,059 Fund balances: Restricted Total fund balances Total liabilities and fund ba lances $ 20,737 $ $ 3,258,059 SEE INDEPENDENT AUDITOR'S REPORT - 60 - GOVERNMENTAL DEPARTMENTS OF THE YANKTON SIOUX TRIBE COMBINING SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - PAGE 1 OF 4 INDIAN SELF-DETERM INATION FUND - MAJOR FUND YEAR ENDED SEPTEMBER 30, 2016 Community Health Hospital Alcoholism Hea lth Education & Health (Fu nd 3000) (Fund 301 O) (Fund 3020) (Fund 3030) REVENUES: Intergovernmental - federal $ 330 ,193 $ 214,101 $ 37,196 $ 111 ,586 Miscellaneous 674 532 Tota l revenue 330,867 21 4,101 37,728 111,586 EXPENDITURES: Current: Health services Salaries 201,832 149,489 31 ,549 44,037 Employee benefits and taxes 23,032 18,861 2,993 5,462 Contractual services 900 49,776 Repairs and maintenance 14,003 Occupancy 26, 195 7,699 2,561 Travel 9,127 175 747 4,821 Other 55,778 37,877 2,439 4,929 Indirect cost Capital outlay Total expenditures 330,867 214,101 37,728 111,586 Excess (deficiency) of revenues over expenditures OTHER FINANCING SOURCES (USES): Transfers in Transfers out Tota l other financing sources (uses) Net change in fund balances Fund balances - beginning Fund balances - ending $ $ $ $ SEE INDEPENDENT AUDITOR'S REPORT -61- GOVERNMENTAL DEPARTMENTS OF THE YANKTON SIOUX TRIBE COMBINING SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - PAGE 2 OF 4 INDIAN SELF-DETERMINATION FUND- MAJOR FUND YEAR ENDED SEPTEMBER 30, 2016 Youth Periodontal Ind irect Circle of Outreach Disease Cost Smiles (Fund 3040) (Fund 3060) (Fund 3070) (Fund 3080) REVENUES: Intergovernmental - federal $ 298 $ 141,967 $ 174,733 $ Miscellaneous Total revenue 298 141,967 174,733 EXPENDITURES: Current: Health services Salaries Employee benefits and taxes Contractual services 141 ,967 Repairs and maintenance Occupancy Travel Other 298 Indirect cost 174,733 Capital outlay Total expenditures 298 141,967 174,733 Excess (deficiency) of revenues over expenditures OTHER FINANCING SOURCES (USES): Transfers in Transfers out Total other financing sources (uses) Net change in fund balances Fun d balances - beginning Fund balances - endin g $ $ $ $ SEE INDEPENDENT AUDITOR'S REPORT -62- GOVERNMENTAL DEPARTMENTS OF THE YANKTON SIOUX TRIBE COMBINING SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - PAGE 3 OF 4 INDIAN SELF-DETERMINATION FUND - MAJOR FUND YEAR ENDED SEPTEMBER 30, 2016 Contract Mosquito Mental Health I.H .S Staff Support Control Center - ARRA Quarters (Fund 3110) (Fund 3130) (Fund 3140) (Fund 3150) REVENUES: Intergovernmenta l - federal $ 179,920 $ $ $ Miscellaneous Total revenue 179,920 EXPENDITURES: Current: Health services Salaries Employee benefits and taxes Contractual services Repairs and maintenance Occupancy Travel Other Indirect cost 179,920 Capital outlay Total expenditures 179,920 Excess (deficiency) of revenues over expenditures OTHER FINANCING SOURCES (USES): Transfers in Transfers out Total other financing sources (uses) Net change in fund balances Fund balances - beginning Fund balances - ending $ $ $ $ SEE INDEPENDENT AUDITOR'S REPORT -63- GOVERNMENTAL DEPARTMENTS OF THE YANKTON SIOUX TRIBE COMBINING SC HEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - PAGE 4 OF 4 INDIAN SELF-DETERM INATION FUN D - MAJOR FU ND YEAR ENDED SEPTE MBER 30, 2016 IH.S VA Cl inic Dialysis (F und 3160) (Fund 3170) Total REVENUES: Intergovernmental - federal $ $ $ 1,189,994 Miscellaneo us 314,125 315,331 Total revenue 314,125 1,505,325 EXPENDITURES: Cu rrent: Health services Salaries 426,907 Employee be nefits and taxes 50 ,348 Contractua l se rvice s 192,643 Re pairs and maintenance 2,978 16,981 Occupancy 8,092 44,547 Travel 14,870 Other 91 ,557 192,878 Indirect cost 354,653 Capital outlay 589,859 589 ,859 Total expenditures 692 ,486 1,883,686 Excess (deficiency) of revenues over expenditu res (378,361) (378,361 ) OTHER FINANCING SOURCES (USES): Transfers in 378,361 378,361 Transfers out Tota l other financin g sources (uses) 378,361 378,361 Net change in fund balances Fund ba lances - beginning Fun d balances - ending $ $ $ SEE INDEPENDENT A UDITOR 'S REPORT -64- GOVERNMENTAL DEPARTMENTS OF THE YANKTON SIOUX TRIBE COMBINING BALANCE SHEET - PAGE 1 OF 2 NONMAJOR SPECIAL REVENUE FUNDS SEPTEMBER 30, 2016 Environmental Health and Protection Interior Defense Human Services Agency Justice ASSETS Cash and cash equivalents $ 2,570,614 $ 65 ,216 $ 260,903 $ 243 ,332 $ 477,347 Due from other funds 3,957,972 413,927 145,938 547,527 Due from other governments 231 ,588 12,058 52,834 222 ,540 30,027 Due from employees 32 ,006 17,457 15,665 1,319 Total assets $ 6,792 ,180 $ 77,274 $ 745,121 $ 627,475 $ 1,056,220 LIABILITIES AND FUND BALANCES Liabilities: Checks drawn in excess of available bank balances $ 2,270,418 $ $ 184,192 $ 232,405 $ 560,361 Accounts payable 116,049 13,345 93,942 719 Due to other funds 1,449,646 77,274 203,568 261,941 403,089 Accrued expenses 26,873 10,650 2,187 693 Un earned revenue 2,810,428 333,366 37,000 91 ,358 Total liabilities 6,673,414 77 ,274 745,121 627,475 1,056,220 Fund balances: Restricted 118,766 Total fund balances 118,766 Total liabilities and fund balances $ 6,792, 180 $ 77,274 $ 745,121 $ 627,475 $ 1,056,220 Homeland Commerce Ag riculture Labor Security Education ASSETS Cash and cash equivalents $ 24,179 $ 407,052 $ 58,184 $ 11 $ 2,397 Due from other funds 16,340 52,947 99,453 143 Due from other governments 81 ,001 2,091 Due from employees 5,771 5,970 4,289 Total assets $ 46,290 $ 494,023 $ 117,51 1 $ 99,464 $ 2,540 LIABILITIES AND FUND BALANCES Liabilities: Checks drawn in excess of available bank balances $ $ $ 57,007 $ 1,035 $ 143 Accounts payable 5,081 36 ,018 821 Due to other funds 268,468 58,400 11 2,397 Accrued expenses 1,053 2,558 1,283 Unearned revenue 40,156 137,150 98,418 Total liabilities 46,290 444,194 117,511 99 ,464 2,540 Fund balances: Restricted 49,829 Total fund balances 49,829 Total liabilities and fund balances $ 46,290 $ 494,023 $ 117,511 $ 99,464 $ 2,540 SEE INDEPENDENT AUDITOR'S REPORT -65- GOVERNMENTAL DEPARTMENTS OF THE YANKTON SIOUX TRIBE COMBINING BALANCE SHEET - PAGE 2 OF 2 NONMAJOR SPECIAL REVENUE FUNDS SE PTEMBER 30, 2016 Museum and Energ~ Libra!}'. Services Other Total ASSETS Cash and cash equ iva lents $ $ $ 89,699 $ 4,198,934 Due from other funds 20,025 864,767 6,119,039 Due from other govern ments 18,211 1,309 651,659 Due fro m employees 230 82,707 Total assets $ 18,211 $ 20 ,025 $ 956,005 $ 11,052 ,339 LIABILITIES AND FUND BALANCES Liabilities: Checks drawn in excess of availab le bank balances $ 3 $ 6,025 $ 17,397 $ 3,328 ,986 Accounts payab le 138 266,113 Due to other funds 18,208 789 2,743,791 Accrued expenses 45, 297 Unea rn ed revenue 14,000 53,313 3,615,189 Total li abilities 18,211 20,025 71,637 9,999,376 Fund balances: Restricted 884,368 1,052 ,963 Total fu nd balances 884,368 1,052,963 Total liabilities and fund ba lances $ 18,2 11 $ 20 ,025 $ 956,005 $ 11,052,339 SEE INDEPENDENT AUDITOR'S REPORT -66- GOVERNMENTAL DEPARTMENTS OF THE YANKTON SIOUX TRIBE COMBINING SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - PAGE 1 OF 3 NONMAJOR SPECIAL REVENUE FUNDS YEAR ENDED SEPTEMBER 30 , 2016 Environmental Health and Protection Interior Defense Human Services Agenc~ Justice REVENUES: Intergovernmental - federal $ 2,786,502 $ $ 1,301,273 $ 214,630 $ 58,134 In-ki nd contributions Miscellaneous 176,078 46,928 Total revenues 2,962,580 1,348,201 214,630 58,134 EXPENDITURES: Current: Community services Program expense 325,215 851 ,803 Indirect cost 9,006 35 ,082 Public works Program expense General government Program expense 145,232 Indirect cost 220,773 Education Program expense 408,327 436,316 Indirect cost 25,000 Public safety Program expense 1,165,155 45,592 Indirect cost 198,581 13,261 Natural resources Program expense 273,050 168,004 Indirect cost 26,894 46,626 Cultu re and recreation Program expense Health services Program expense Capital outlay 190,447 Total expenditures 2,962,680 1,348,201 214,630 58,853 Excess (deficiency) of revenues over expenditures (100) (719) OTHER FINANCING SOURCES (USES): Transfers in 719 Transfers out Total other financing sources (uses) 719 Net change in fund balances (100) Fund balances - beginning 118,866 Fund balances - end ing $ 118,766 $ $ $ $ SEE INDEPENDENT AUDITOR'S REPORT -67- GOVERNMENTAL DEPARTMENTS OF THE YANKTON SIOUX TRIBE COMBINING SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - PAGE 2 OF 3 NONMAJOR SPECIAL REVENUE FUNDS YEAR ENDED SEPTEMBER 30 , 2016 Homeland Commerce Agriculture Labor Securit:t Education REVENUES: Intergovernmental - federal $ 46,584 $ 432,725 $ 158,999 $ $ In-kind contributions 38,290 Miscellaneous 2,529 Total revenues 46,584 435,254 158,999 38 ,290 EXPENDITURES: Current: Community services Program expense 42 ,166 190,993 154,703 Indirect cost 4,418 4,296 Public works Program expense General government Program expense 1,248 Indirect cost Education Program expense 38,290 Indirect cost Public safety Program expense Indirect cost Natural resources Program expense 7,389 Indirect cost Culture and recreation Program expense Health services Program expense Capital outlay 235,697 Total expenditures 46 ,584 435,327 158,999 38,290 Excess (deficiency) of revenues over expenditures (73) OTHER FINANCING SOURCES (USES): Transfers in Transfers out Total other financing sources (uses) Net change in fund balances (73) Fund balances - beginning 49,902 Fund balances - ending $ $ 49,829 $ $ $ SEE INDEPENDENT AUDITOR'S REPORT -68- GOVERNMENTAL DEPARTMENTS OF THE YANKTON SIOUX TRIBE COMBINING SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - PAGE 3 OF 3 NONMAJOR SPECIAL REVENUE FUNDS YEAR ENDED SEPTEMBER 30, 2016 Museum and Energ}'. Libra~ Services Other Total REVENUES: Intergovernmental - federal $ $ $ $ 4,998,847 In-kind contributions 38,290 Miscellaneous 47,467 273 ,002 Total revenues 47,467 5,310,139 EXPENDITURES: Current: Community services Program expense 1,564,880 Indirect cost 52 ,802 Public works Program expense Genera l government Program expense 5,469 151,949 Indirect cost 220 ,773 Education Program expense 882 ,933 Indirect cost 25,000 Public safety Program expense 1,210,747 Indirect cost 211 ,842 Natural resources Program expense 448 ,443 Indirect cost 73,520 Culture and recreation Program expense Health services Program expense 14,674 14,674 Capita l outlay 426,144 Total expenditures 20 ,143 5,283,707 Excess (defi ciency) of revenues over expenditures 27,324 26 ,432 OTHER FINANCING SOURCES (USES): Transfers in 719 Transfers out Total other financing sources (uses) 719 Net change in fund balances 27,324 27,151 Fund ba lances - beginning 857 ,044 1,025,812 Fund ba lances - ending $ $ $ 884,368 $ 1,052 ,963 SEE INDEPENDENT AUDITOR'S REPORT -69- GOVERNMENTAL DEPARTMENTS OF THE YANKTON SIOUX TRIBE COMBINING BALANCE SHEET - PAGE 1 OF 4 U.S. DEPARTMENT OF INTERIOR NONMAJOR SP ECIAL REVENUE FUNDS SEPTEMBER 30, 2016 Adult Aid to Adult Vocational Tribal Higher Home Education Training Government Education Improvement (Fund 1000) (Fund 1010) (Fund 1020) (Fund 1050) (Fund 1060) ASSETS Cash and cash equivalents $ 44,518 $ 56,512 $ 74,791 $ 25,358 $ 907 Due from other funds 42,241 90,266 7,512 28,082 Due from other governments 34,765 Due from employees (467) 1,863 (1,467) 1,284 Total assets $ 86,292 $ 148,641 $ 80,836 $ 54,724 $ 35,672 LIABILITIES AND FUND BALANCES Liabilities: Checks drawn in excess of available bank balances $ $ $ $ $ Accounts payable 4,435 25,578 1,131 1,234 Due to other funds 35,672 Accrued expenses 520 679 605 691 Unearned revenue 81,337 122,384 79,100 52,799 Total liabilities 86,292 148,641 80,836 54,724 35,672 Fund balances: Restricted Total fund balances Total liabilities and fund balances $ 86,292 $ 148,641 $ 80,836 $ 54,724 $ 35,672 Youth Judicial Agriculture on Initiative Realty Records ICWA Services Indian Lands Project Fund (Fund 1070) (Fund 1080) (Fund 1090) (Fund 1150) (Fund 1190) ASSETS Cash and cash equivalents $ 39,526 $ 407,536 $ 36,880 $ 1,817 $ Due from other funds 4,881 49,973 Due from other governments 89,843 Due from employees 8,198 1,683 (422) Total assets $ 52 ,605 $ 499,062 $ 36,880 $ 1,395 $ 49,973 LIABILITIES AND FUND BALANCES Liabilities: Checks drawn in excess of available bank balances $ $ $ $ $ 31,008 Accounts payable 138 3,882 Due to other funds 494,410 9,745 27 Accrued expenses 652 770 Unearned revenue 51,815 27,135 1,368 18,965 Total liabilities 52,605 499,062 36,880 1,395 49,973 Fund ba lances: Restricted Total fund balances Total liabilities and fund balances $ 52,605 $ 499,062 $ 36,880 $ 1,395 $ 49,973 SEE INDEPENDENT AUDITOR'S REPORT -70- GOVERNMENTAL DEPARTMENTS OF THE YANKTON SIOUX TRIBE COMBINING BALANCE SHEET - PAGE 2 OF 4 U.S. DEPARTMENT OF INTERIOR NONMAJOR SPECIAL REVENUE FUNDS SEPTEMBER 30, 2016 Fish & Indirect Forestry Wildlife Resource Cost Development & Parks Management Enrollment (Fund 1200) (Fund 1210) (Fund 1220) (Fund 1230) (Fund 1240) ASSETS Cash and cash equivalents $ $ 3,300 $ 91,066 $ 1,558 $ Due from other funds 3,235,482 1,688 Due from other governments Due from employees 195 834 Total assets $ 3,235,482 $ 3,300 $ 91,261 $ 1,558 $ 2,522 LIABILITIES AND FUND BALANCES Liabilities: Checks drawn in excess of available bank balances $ 1,897,385 $ $ $ $ 2,522 Accounts payable Due to other funds 14,540 100 Accnued expenses Unearned revenue 1,338,097 3,300 76,721 1,458 Total liabilities 3,235,482 3,300 91,261 1,558 2,522 Fund balances: Restricted Total fund balances Total liabilities and fund balances $ 3,235,482 $ 3,300 $ 91,261 $ 1,558 $ 2,522 Wildlife Social Services Piping Water Endangered ICWA Project Resources Fish Hatchery (Fund 1250) (Fund 1260) (Fund 1280) (Fund 1290) (Fund 1310) ASSETS Cash and cash equivalents $ 171 ,947 $ $ $ 653 $ Due from other funds 133,484 57,208 13,400 103,785 Due from other governments Due from employees 1,291 1,864 146 Total assets $ 173,238 $ 135,348 $ 57,208 $ 14,053 $ 103,931 LIABILITIES AND FUND BALANCES Liabilities: Checks drawn in excess of available bank balances $ $ 48,003 $ 55,300 $ $ 73,221 Accounts payable 53,203 Due to other funds 151 ,613 Accrued expenses 2,887 Unearned revenue 21,625 31,255 1,908 14,053 30,710 Total liabilities 173,238 135,348 57,208 14,053 103,931 Fund balances: Restricted Total fund balances Total liabilities and fund balances $ 173,238 $ 135,348 $ 57,208 $ 14,053 $ 103,931 SEE INDEPENDENT AUDITOR'S REPORT -71- GOVERNMENTAL DEPARTMENTS OF THE YANKTON SIOUX TRIBE COMBINING BALANCE SHEET - PAGE 3 OF 4 U.S. DEPARTMENT OF INTERIOR NONMAJOR SPEC IAL REVENUE FUNDS SEPTEMBER 30, 2016 Emergency Correctional Water Hazardous Flood Erosion Faci lities Resources Fuels White Tallow Prevention Utilities (TLEP) Reduction (HFR) Project (Fund 1400) (Fund 1410) (Fund 1430) (Fund 1440) (Fund 1470) ASSETS Cash and cash equivalents $ 2,526 $ $ 42,539 $ 333,978 $ Due from other funds 104,391 Due from other governments 1,063 Due from employees 2,568 Total assets $ 3,589 $ 104,391 $ 42,539 $ 336,546 $ LIABILITIES AND FUND BALANCES Liabilities: Checks drawn in excess of available bank balances $ $ 32,292 $ $ $ Accounts payable 1,821 Due to other funds 3,589 23,237 53,145 Accrued expenses Unearned revenue 70,278 19,302 283,401 Total liabilities 3,589 104,391 42 ,539 336,546 Fund balances: Restricted Total fund balances Total liabilities and fund balances $ 3, 589 $ 104,391 $ 42,539 $ 336,546 $ Land Buy BIA lntertribal Historical Law Back Program Program Funds Bison Project Preservation Enforcement (Fund 1500) (Fund 2250) (Fund 2380) (Fund 2420) (Fund 4500) ASSETS Cash and cash equivalents $ $ 434,824 $ 114,724 $ $ 685,654 Due from other funds 85,579 Due from other governments 78,358 Due from employees 3,757 1,013 834 8,832 Total assets $ 82,115 $ 434,824 $ 115,737 $ 86,413 $ 694,486 LIABILITIES AND FUND BALANCES Liabilities: Checks drawn in excess of available bank balances $ 75,910 $ $ $ 46,316 $ Accounts payable 1,625 23,002 Due to other funds 229,285 36,195 378,990 Accrued expenses 4,580 866 575 14,048 Unearned revenue 133,835 31 ,039 40,097 278,446 Total liabilities 82,115 363,986 67,809 86,413 694,486 Fund balances: Restricted 70,838 47,928 Total fund balances 70,838 47,928 Total liabilities and fund balances $ 82,115 $ 434,824 $ 115,737 $ 86,413 $ 694,486 SEE INDEPENDENT AUDITOR'S REPORT -72- GOVERNMENTAL DEPARTMENTS OF THE YANKTON SIOUX TRIBE COMBINING BALANCE SHEET - PAGE 4 OF 4 U.S. DEPARTMENT OF INTERIOR NONMAJOR SPECIAL REVENUE FUNDS SEPTEMBER 30, 2016 Multi-Rt Township Gravel & Culvert Project (Fund 8010) Total ASSETS Cash and cash equivalents $ $ 2,570,614 Due from other funds 3,957,972 Due from other governments 27 ,559 231,588 Due from employees 32 ,006 Total assets $ 27,559 $ 6,792,180 LIABILITIES AND FUND BALANCES Liabilities: Checks drawn in excess of available bank balances $ 8,461 $ 2,270,418 Accounts payable 116,049 Due to other funds 19,098 1,449,646 Accrued expenses 26,873 Unearned revenue 2,810,428 Total liabilities 27 ,559 6,673,414 Fund balances: Restricted 118,766 Tota l fund balances 118,766 Total liabilities and fund ba lances $ 27,559 $ 6,792,180 SEE INDEPENDENT AUDITOR'S REPORT -73- GOVERNMENTAL DEPARTMENTS OF THE YANKTON SIOUX TRIBE COMBINING SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - PAGE 1 OF 7 U.S. DEPARTMENT OF INTERIOR NONMAJOR SPECIAL REVENUE FUNDS YEAR ENDED SEPTEMBER 30, 2016 Adult Aid to Adult Vocational Tribal Higher Home Education Training Government Education Improvement (Fund 1000) (Fund 1010) (Fund 1020) (Fund 1050) (Fund 1060) REVENUES: Intergovernmental - federal $ 52,465 $ 145,649 $ 48 ,201 $ 206,867 $ Miscellaneous 46 5,283 3,300 Total revenues 52 ,511 145,649 53,484 210, 167 EXPENDITURES: Current: Community services Salaries Employee benefits and taxes Contractual services Occupancy Travel Other Indirect cost General government Salaries 27,804 Employee benefits and taxes 2,782 Repairs and maintenance Occupancy 2,471 Travel 7,941 Other 12,486 Indirect cost Education Salaries 27,488 25,936 32,600 Employee benefits and taxes 2,668 3,337 3,126 Repairs and maintenance 1,560 Occupancy 1, 153 827 1,308 Travel 2,791 2,412 2,024 Other 16,851 113,137 171, 109 Public safety Salaries Employee benefits and taxes Contractual services Repairs and maintenance Occupancy Travel Other Indirect cost Natural resources Salaries Employee benefits and taxes Contractual services Occupancy Travel Other Ind irect cost Capital outlay Total expenditures 52,51 1 145,649 53,484 210,167 Excess (deficiency) of revenues over expenditures OTHER FINANCING SOURCES (USES) : Transfers in Transfers out Total other financing sources (uses) Net change in fund balances Fund balances - beginning Fund balances - ending $ $ $ $ $ SEE INDEPENDENT AUDITOR'S REP ORT -74- GOVERNMENTAL DEPARTMENTS OF THE YANKTON SI OU X TRIBE COMBINING SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - PAGE 2 OF 7 U.S. DEPARTMENT OF INTERIOR NONMAJOR SPECIAL REVENUE FUNDS YEAR ENDED SEPTEMBER 30, 2016 Youth Judicial Agriculture on Initiative Realty Records ICWA Services Indian Lands Project Fund (Fund 1070) (Fund 1080) (Fund 1090) (Fund 1150) (Fund 1190) REVENUES: Intergovernmental - federal $ 51,915 $ 211,825 $ $ 4,071 $ Miscellaneous 300 Total revenues 52,215 211,825 4,071 EXPENDITURES: Current: Community services Salaries 32,010 Employee benefits and taxes 3,254 Contractual services Occupancy 2,636 Travel 7,351 Other 6,964 Indirect cost General government Salaries Employee benefits and taxes Repairs and maintenance Occupancy Travel Other Indirect cost Education Salaries Employee benefits and taxes Repairs and maintenance Occupancy Travel Other Public safety Salaries 37,354 Employee benefits and taxes 3,428 Contractual services 149,395 Repairs and maintenance Occupancy 8,547 Travel 600 Other 12,501 Indirect cost Natural resources Salaries 15 Employee benefits and taxes 2 Contractual services Occupancy Travel Other 4,054 Indirect cost Capital outlay Total expenditures 52,215 211,825 4,071 Excess (deficiency) of revenues over expenditu res OTHER FINANCING SOURCES (USES): Transfers in Transfers out Total other financing sources (uses) Net change in fund balances Fund balances - beginning Fund balances - ending $ $ $ $ $ SEE INDEPENDENT AUDITOR'S REPORT -75- GOVERNMENTAL DEPARTMENTS OF THE YANKTON SIOU X TRIBE COMBINING SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - PAGE 3 OF 7 U.S. DEPARTMENT OF INTERIOR NONMAJOR SPECIAL REVENUE FUNDS YEAR ENDED SEPTEMBER 30, 2016 Indirect Forestry Wildlife Resource Cost Development & Parks Management Enrollment (Fund 1200) (Fund 1210) (Fund 1220) (Fund 1230) (Fund 1240) REVENUES: Intergovernmental - federal $ 223, 134 $ $ 51,372 $ $ Miscellaneous Total revenues 223,134 51,372 EXPENDITURES: Current: Community services Salaries Employee benefits and taxes Contractual services Occupancy Travel Other Indirect cost General government Salaries Employee benefits and taxes Repairs and maintenance Occupancy 392 Travel Other 1,969 Indirect cost 220,773 Education Salaries Employee benefits and taxes Repairs and maintenance Occupancy Travel Other Public safety Salaries Employee benefits and taxes Contractual services Repairs and maintenance Occupancy Travel Other Ind irect cost Natural resources Salaries 26,444 Employee benefits and taxes 3,418 Contractual services Occupancy 1,187 Travel 435 Other 19,888 Indirect cost Capital outlay Total expenditures 223,134 51,372 Excess (d eficiency) of revenues over expenditures OTHER FINANCING SOURCES (USES): Transfers in Transfers out Total other financing sources (uses) Net change in fund balances Fund balances - beginning Fund balances - ending $ $ $ $ $ SEE INDEPENDENT AUDITOR'S REPORT -76- GOVERNMENTAL DEPARTMENTS OF THE YANKTON SIOUX TRIBE COMBINING SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - PAGE 4 OF 7 U.S. DEPARTMENT OF INTERIOR NONMAJOR SPECIAL REVENUE FUNDS YEAR ENDED SEPTEMBER 30, 2016 Fish & Wildlife Social Services Piping Water Endangered ICWA Project Resources Fish Hatchery (Fund 1250) (Fund 1260) (Fund 1280) (Fund 1290) (Fund 1310) REVENUES: Intergovernmental - federal $ 145 $ 252,358 $ $ $ 785 Miscellaneous Total revenue 145 252,358 785 EXPENDITURES : Current: Community services Salaries 118,470 Employee benefits and taxes 16,373 Contractual services 53,202 Occupancy Travel Other 54,313 Indirect cost General government Salaries Employee benefits and taxes Repairs and maintenance Occupancy Travel Other Indirect cost Education Salaries Employee benefits and taxes Repairs and maintenance Occupancy Travel Other Public safety Salaries Employee benefits and taxes Contractual services Repairs and maintenance Occupancy Travel Other Ind i reel cost Natural resources Salaries 715 Employee benefits and taxes 70 Contractual services Occupancy Travel Other 145 Indirect cost Capital outlay 10,000 Total expenditures 145 252,358 785 Excess ( deficiency) of revenues over expenditures OTHER FINANCING SOURCES (USES): Transfers in Transfers out Total other financing sources (uses) Net change in fund balances Fund balances - beg inning Fund balances - ending $ $ $ $ $ SEE INDEPENDENT AUDITOR'S REPORT -77- YANKTON SIOUX TRIBE COMBINING SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - PAG E 5 OF 7 U.S . DEPARTMENT OF INTERIOR NONMAJOR SPECIAL REVENUE FUNDS YEAR ENDED SEPTEMBER 30, 2016 Emergency Correctional Water Hazardous Flood Erosion Facilities Resources Fuels White Tallow Prevention Utilities (TLEP) Reduction (HFR) Project (Fund 1400) (Fund 1410) (Fund 1430) (Fund 1440) (Fund 1470) REVENUES: Intergovernmental - federal $ $ 97,388 $ $ $ Miscellaneous 456 Total revenue 97,844 EXPENDITURES : Current: Commun ity services Salaries Employee benefits and taxes Contractual services Occupancy Travel Other Indirect cost General government Salaries Employee benefits and taxes Repairs and maintenance Occupancy Travel Other Indirect cost Education Salaries Employee benefits and taxes Repairs and maintenance Occupancy Travel other Public safety Salaries Employee benefits and taxes Contractu al services Repairs and maintenance 2,506 Occupancy 95,338 Travel other Indirect cost Natural resources Salaries Employee benefits and taxes Contractual services Occupancy Travel other Indire ct cost Capital outlay Total expenditures 97,844 Excess (deficiency) of revenues over expenditures OTHER FINANCING SOURCES (USES): Transfers in Transfers out Total other financing sources (uses) Net change in fund balances Fund balances - beginning Fund balances - ending $ $ $ $ $ SEE INDEPENDENT AUDITOR'S REPORT -78- YANKTON SIOUX TRIBE COMBINING SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BA LANCES - PAGE 6 OF 7 U.S. DEPARTMENT OF INTERIOR YEAR ENDED SEPTEMBER 30, 2016 Land Buy BIA lntertribal Historical Law Back Prog ram Program Funds Bison Project Preservation Enforcement (Fund 1500) (Fund 2250) (Fund 2380) (Fund 2420) (Fund 4500) REVENUES: Intergovernmental - federal $ 211,785 $ $ $ 39,648 $ 1,188,894 Miscellaneous 120 89,287 77,086 200 Total revenue 211,905 89,287 77,086 39,648 1,189,094 EXPENDITURES: Current: Community services Sa laries 21,548 Employee benefits and taxes 2,885 Contractual services Occupancy Travel 1,209 Other 5,000 Indirect cost 9,006 General government Salari es 41,190 Employee benefits and taxes 6,322 Repairs and maintenance 17,982 Occupancy 9,680 Travel Other 14,213 Indirect cost Education Salaries Employee benefits and taxes Repairs and maintenance Occupancy Travel Other Pu blic safety Salaries 493,953 Employee benefits and taxes 59,792 Contractual services 41, 250 Repairs and maintenance Occupancy 74, 137 Travel 20,770 Other 165,584 Indi rect cost 198,581 Natural resources Salaries 76, 179 23,730 Employee benefits and taxes 9.438 3,025 Contractual services 4,500 Occupancy 1.D38 Travel 25,746 Other 69 ,1 48 3,873 Indirect cost 26,894 Capital outlay 45.420 135,027 Tota l expenditures 211 ,905 89,387 77,086 39,648 1,189,094 Excess ( deficiency) of revenues over expenditures (100) OTHER FINANCING SOURCES (USES): Transfers in Transfers out Total other financing sources (uses) Net change in fund balances (100) Fund balances - beginning 70,938 47,928 Fund balances - ending $ $ 70,838 $ 47,928 $ $ SE E IN DEPENDENT AUDITOR'S REPORT -79- YANKTON SIOUX TRIBE COMBINING SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES -PAGE 7 OF 7 U.S. DEPARTMENT OF INTERIOR YEAR ENDED SEPTEMBER 30, 2016 Multi-RI Township Gravel & Culvert Project (Fund 8010) Total REVENUES: Intergovernmental - federal $ $ 2,786,502 Miscellaneous 176,078 Total revenue 2,962,580 EXPENDITURES: Current: Community services Salaries 172,028 Employee benefits and taxes 22 ,512 Contractual services 53,202 Occupancy 2,636 Travel 8,560 Other 66,277 Indirect cost 9,006 General government Salaries 68 ,994 Employee benefits and taxes 9,104 Repairs and maintenance 17,982 Occupancy 12,543 Travel 7,941 Other 28 ,668 Indirect cost 220,773 Education Salaries 86,024 Employee benefits and taxes 9, 131 Repairs and maintenance 1,560 Occupancy 3,288 Travel 7,227 other 301,097 Public safety Salaries 531 ,307 Employee benefits and taxes 63,220 Contractual services 190,645 Repairs and maintenance 2,506 Occupancy 178,022 Travel 21,370 Other 178,085 Indirect cost 198,581 Natural·resources Salaries 127,083 Employee benefits and taxes 15,953 Contractual services 4,500 Occupancy 2,225 Travel 26,181 Other 97,108 Indirect cost 26,894 Capital outlay 190,447 Total expenditures 2,962,680 Excess (deficiency) of revenues over expenditures (100) OTHER FINANCING SOURCES (USES): Transfers in Transfers out Total other financing sources (uses) Net change in fund balances (100) Fund balances - beginning 118,866 Fund balances - ending $ $ 118,766 SEE INDEPENDENT AUDITOR'S REPORT -80- GOVERNMENTAL DEPARTMENTS OF THE YANKTON SIOUX TRIBE COMBINING BALANCE SHEET U.S. DEPARTMENT OF DEFENSE NONMAJOR SPECIAL REVENU E FUNDS SEPTEMBER 30, 2016 Cultural Propert y Su rvey (Fund 2280) Total ASSETS Cash and cash eq uivalents $ 65,216 $ 65,216 Due from other governm ents 12,058 12,058 Total assets $ 77,274 $ 77,274 LIABILITIES AND FUND BALANCES Liabil ities: Due to oth er funds $ 77 ,274 $ 77,274 Total liabil ities 77 ,274 77,274 Fund ba lances: Restricted Total fund bala nces Total liabilities and fu nd balances $ 77 ,274 $ 77,274 SEE INDEPEN DENT AUDITOR'S REPORT -81- GOVERNMENTAL DEPARTMENTS OF THE YANKTON SIOUX TRIBE COMBINING SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES U.S. DEPARTMENT OF DEFENSE NONMAJOR SPECIAL REVENUE FUNDS YEAR ENDED SEPTEMBER 30 , 2016 Cu ltural Property Survey (Fund 2280) Total REVENUES: Intergovernmental - federal $ $ Total revenues EXPENDITURES: Current: Culture and recreation Sa laries Total expenditures Excess (deficiency) of revenues over expend itures OTHER FINANCING SOURCES (USES): Transfers in Transfers out Total other financing sources (uses) Net change in fund balances Fund balances - beginning Fund balances - ending $ $ SEE INDEPENDENT AUDI TOR'S REPORT -82- GOVERNMENTAL DEPARTMENTS OF THE YANKTON SI OUX TRIBE COMBINING BALANCE SHEET - PAGE 1 OF 2 U.S. DEPARTMENT OF HEAL TH & HUMAN SERVICES NONMAJOR SPECIAL REVENUE FUNDS SEPTEMBER 30, 2016 CSBG Halfway Master CSBG Stimulus House PRAMS Health (Fund 2330) (Fund 2410) (Fund 3090) (Fund 3100) (Fund 3120) ASSETS Cash and cash equivalents $ $ 67 ,060 $ $ $ Due from other funds 43,357 843 12,489 Due from other governments 26,632 Due from employees Total assets $ 69,989 $ 67,060 $ 843 $ 12,489 $ LIABILITIES AND FUND BALANCES Liabilities: Checks drawn in excess of available bank balances $ 69 ,789 $ $ $ 12,489 $ Accounts payable 200 Due to other funds 18,362 Accrued expenses Unearned revenue 48 ,698 843 Total liabilities 69,989 67,060 843 12,489 Fund balances: Restricted Unassigned Total fund balances Total liabilities and fund balances $ 69,989 $ 67 ,060 $ 843 $ 12,489 $ Elderly Food Child Care Low Income Title IV-B and Nutrition ARRA/ Service Fund Energy Fund Subpart 2 Fund ANSNAG (Fund 3510) (Fund 3530) (Fund 3540) (Fund 3550) (Fund 3560) ASSETS Cash and cash equivalents $ 61 ,229 $ $ $ 46,073 $ 34,194 Due from other funds 211,183 70,185 Due from other governments 26,202 Due from employees 3,450 47 1,851 4,264 Total assets $ 90,881 $ 211,230 $ 72,036 $ 50,337 $ 34 ,194 LIABILITIES AND FUND BALANCES Liabilities: Checks drawn in excess of available bank balances $ $ 53,374 $ 45,579 $ $ Accounts payable 473 367 3,985 Due to other funds 88,785 26,359 32 ,840 Accrued expenses 1,623 626 1,237 Unearned revenue 157,230 26,090 18,756 1,354 Total liabilities 90,881 211,230 72 ,036 50,337 34, 194 Fund balances: Restricted Unassigned Total fund balances Total liabilities and fund balances $ 90,881 $ 211 ,230 $ 72 ,036 $ 50 ,337 $ 34 ,194 SEE INDEPENDENT AUDITOR'S REPORT -83- GOVERNMENTAL DEPARTMENTS OF THE YANKTON SIOUX TRIBE COMBINING BALANCE SHEET - PAGE 2 OF 2 U.S. DEPARTMENT OF HEALTH & HUMAN SERVICES NONMAJOR SPECIAL REVENUE FUNDS SEPTEMBER 30, 2016 Title IV-B Headstart Subpart 1 (Fund 3600) (Fund 3610) Total ASSETS Cash and cash equivalents $ $ 52 ,347 $ 260,903 Due from other funds 75,870 413,927 Due from other governments 52 ,834 Due from employees 7,845 17,457 Total assets $ 83 ,715 $ 52,347 $ 745,121 LIABILITIES AN D FUND BALANCES Liabilities: Checks drawn in excess of available bank ba lances $ 2,961 $ $ 184,192 Accounts payable 8,320 13,345 Due to other funds 37,222 203,568 Accrued expenses 6,624 540 10,650 Unearned revenue 65,810 14,585 333,366 Total liabilities 83,715 52,347 745,121 Fund balances: Restricted Unassigned Total fund balances Total liabilities and fund balances $ 83,715 $ 52,347 $ 745,121 SEE INDEPENDENT AUDITOR'S REPORT -84- GOVERNMENTAL DEPARTMENTS OF THE YANKTON SIOUX TRIBE COMBINING SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - PAGE 1 OF 3 U.S. DEPARTMENT OF HEALTH & HUMAN SERVICES NONMAJOR SPECIAL REVENUE FUNDS YEAR ENDED SEPTEMBER 30, 2016 CSBG Halfway Master CSBG Stimulus House PRAMS Health (Fund 2330) (Fund 241 O) (Fund 3090) (Fund 3100) (Fund 3120) REVENUES: Intergovernmental - federal $ 46,897 $ $ $ $ Miscellaneous 141 Total revenues 47,038 EXPENDITURES: Current: Community services Salaries Employee benefits and taxes Occupancy 7,935 Travel Other 39,103 Indirect cost Education Salaries Employee benefits and taxes Travel Other Indirect cost Total expenditures 47,038 Excess (deficiency) of revenues over expenditures OTHER FINANCING SOURCES (USES): Transfers in Transfers out Total other financing sources (uses) Net change in fund balances Fund balances - beginning Fund balances - ending $ $ $ $ $ SEE INDEPENDENT AUDITOR'S REPORT -85- GOVERNMENTAL DEPARTMENTS OF THE YANKTON SI OUX TRIBE COMBINING SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - PAGE 2 OF 3 U.S. DEPARTMENT OF HEALT H & HUMAN SERVICES NONMAJOR SPECIAL REVENUE FU NDS YEAR ENDED SEPTEMBER 30, 2016 Elderly Food Child Care Low Income Title IV-B and Nutrition ARRA/ Service Fund Energy Fund Subpart 2 Fund ANSNAG (Fund 3510) (Fund 3530) (Fund 3540) (Fund 3550) (Fund 3560) REVENUES: Intergovern mental - federal $ 320,384 $ 250,996 $ 21 ,725 $ 218,137 $ Miscellaneous 10,220 100 767 Total revenues 330,604 250,996 21,825 218,904 EXPENDITURES: Current: Community services Salaries 78,730 28,075 63,800 Employee benefits and taxes 7,659 2,690 9,752 Occupancy 1,340 733 4 Travel 3,305 1,793 5,572 Other 206,550 219,498 20,028 137,718 Indirect cost 33,020 2,062 Ed ucation Salaries Employee benefits and taxes Travel Other Indirect cost Total expenditures 330,604 250,996 21,825 218,904 Excess (defi ciency) of revenues over expenditures OTHER FINANCING SOURCES (USES): Transfers in Transfers out Total other fi nancing sources (uses) Net change in fund balances Fund balances - beginning Fund balances - ending $ $ $ $ $ SEE INDEPENDENT A UDITOR'S REPORT - 86- GOVERNMENTAL DEPARTMENTS OF THE YANKTON SIOUX TRIBE COMBINING SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - PAGE 3 OF 3 U.S. DEPARTMENT OF HEALTH & HUMAN SERVICES NONMAJOR SPECIAL REVENUE FUNDS YEAR ENDED SEPTEMBER 30, 2016 Title IV-B Headstart Subpart 1 (Fund 3600) (Fund 3610) Total REVENUES: Intergovernmental - federal $ 425,616 $ 17,518 $ 1,301 ,273 Miscellaneous 35,700 46,928 Total revenues 461 ,316 17,518 1,348,201 EXPENDITURES: Current: Community services Salaries 15,802 186,407 Employee benefits and taxes 1,716 21,817 Occupancy 10,012 Travel 10,670 Other 622,897 Indirect cost 35,082 Education Salaries 309,986 309,986 Employee benefits and taxes 32,274 32,274 Travel 1,047 1,047 Other 93,00 9 93,009 Indirect cost 25,000 25,000 Total expenditures 461 ,316 17,518 1,348,201 Excess (deficiency) of revenues over expenditures OTHER FINANCING SOURCES (USES): Transfers in Transfers out Total other financing sources (uses) Net change in fund balances Fund balances - beginning Fund balances - ending $ $ $ SEE INDEPENDENT AUDITOR'S REPORT -87- GOVERNMENTAL DEPARTMENTS OF THE YANKTON SIOUX TRIBE COMBINING BALANCE SHEET U.S. DEPARTMENT OF ENVIRONMENTAL PROTECTION AGENCY NONMAJOR SPECIAL REVENUE FUNDS SEPTEMBER 30, 20 16 PPG Clean PPG General PPG Pesticides Water 106 Assistance Indirect Cost (Fund 4000) (Fund 4010) (Fund 4020) (Fund 4080) ASSETS Cash and cash equivalents $ 13,423 $ $ 31 ,158 $ 161,846 Due from other funds 145,843 Due from other governments 33,292 84,065 Due from employees 6,947 2,179 Total assets $ 13,423 $ 186,082 $ 117,402 $ 161 ,846 LIABILITIES AND FUND BALANCES Liabilities: Checks drawn in excess of available bank balances $ $ 168,386 $ $ Accounts payable 17,070 41 ,545 Due to other funds 13,423 75,008 161 ,846 Accrued expenses 626 849 Unearned revenue Total liabilities 13,423 186,082 117,402 161,846 Fund balances: Restricted Total fund balances Total liabilities and fund balances $ 13,423 $ 186,082 $ 117,402 $ 161 ,846 Brownsfields Ind Envl Response Environmental General Program Impact Study Assistance (Fund 4090) (Fund 4110) (Fund 4130) Tota l ASSETS Cash and cash equivalents $ $ 36,905 $ $ 243 ,332 Due from other funds 95 145,938 Due from other governments 75 ,903 29,280 222 ,540 Due from employees 3,609 2,930 15,665 Total assets $ 79,512 $ 37,000 $ 32 ,210 $ 627,475 LIABILITIES AND FUND BALANCES Liabilities: Checks drawn in excess of available bank balances $ 38,322 $ $ 25 ,697 $ 232 ,405 Accounts payable 30,344 4,983 93 ,942 Due to other funds 10,134 1,530 261 ,941 Accrued expenses 712 2,187 Unearned revenue 37,000 37,000 Total liabilities 79,512 37 ,000 32,210 627,475 Fund balances: Restricted Total fund balances Total liabilities and fund balances $ 79 ,512 $ 37,000 $ 32 ,210 $ 627,475 SEE INDEPENDENT AUDITOR'S REPORT -88- GOVERNMENTAL DEPARTMENTS OF THE YANKTON SIOUX TRIBE COMBINING SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - PAGE 1 OF 2 U.S. DEPARTMENT OF ENVIRONMENTAL PROTECTION AGENCY NONMAJOR SPECIAL REVENUE FUNDS YEAR ENDED SEPTEMBER 30, 2016 PPG Clean PPG General PPG Pesticides Water 106 Assistance Indirect Cost (Fund 4000) (Fund 4010) (Fund 4020) (Fund 4080) REVENUES: Intergovernmental - federal $ $ 38 ,131 $ 98,627 $ Miscellaneous Total revenues 38,131 98,627 EXPENDITURES: Current: Natural resources Salaries 13,173 40 ,644 Employee benefits and taxes 1,900 5,308 Travel 844 Other 13,925 31 ,066 Indirect cost 8,289 21 ,609 Total expenditures 38,131 98 ,627 Excess (deficiency) of revenues over expenditures OTHER FINANCING SOURCES (USES): Transfers in Transfers out Total other finan ci ng sources (uses) Net change in fund balances Fund balances - beginning Fund balances - ending $ $ $ $ SEE INDEPENDENT AUDITOR'S REPORT -89- GOVERNMENTAL DEPARTMENTS OF THE YANKTON SIOUX TRIBE COMBINING SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - PAGE 2 OF 2 U.S. DEPARTMENT OF ENVIRONMENTAL PROTECTION AGENCY NONMAJOR SPECIAL REVENUE FUNDS YEAR ENDED SEPTEMBER 30, 2016 Brownfields Ind Envl Response Environmental General Program Impact Study Assistance (Fund 4090) (Fund 4110) (Fund 4130) Total REVENUES: Intergovernmental - federal $ 68,357 $ $ 9,515 $ 214,630 Miscellaneous Total revenues 68,357 9,515 214,630 EXPENDITURES: Current: Natural resources Salaries 33,736 87,553 Employee benefits and taxes 4,372 11 ,580 Travel 2,603 1,530 4,977 Other 13,021 5,882 63,894 Indirect cost 14, 625 2,103 46,626 Total expenditures 68,357 9,515 214,630 Excess (deficiency) of revenues over expenditures OTHER FINANCING SOURCES (USES): Transfers in Transfers out Total other financing sources (uses) Net change in fund balances Fu nd balances - beg inning Fund balances - ending $ $ $ $ SEE INDEPENDENT AUDITOR'S REPORT -90- GOVERNMENTAL DEPARTMENTS OF THE YANKTON SIOUX TRIBE COMBINING BALANCE SHEET U.S. DEPARTM ENT OF JUSTICE NONMAJOR SPECIAL REVENUE FUNDS SEPTEMBER 30, 2016 Highway Violence Juvenile Safety Meth Against Detention Ce nter SORNA Officer Program Grant Program Women (Fund 4540) (Fund 4630) (Fund 4640) (Fund 4650) (Fund 4660) ASSETS Cash and cash equivalents $ $ $ $ 190 ,615 $ 284,557 Due from other funds 45 ,000 49,693 Due from other governments 13,318 16,709 Due from employees 1,036 99 179 Total assets $ 45,000 $ 14,354 $ 49,693 $ 190,714 $ 301,445 LIABILITIES AND FUND BALANCES Liabilities: Checks drawn in excess of available bank balances $ 45,000 $ 13,548 $ 49,693 $ $ Accounts payable Due to other funds 11 3 100,059 301 ,445 Accrued expenses 693 Unearned revenue 90 ,655 Total li abilities 45 ,000 14,354 49 ,693 190,714 301,445 Fund balances: Restricted Total fund balances Total liabilities and fund balances $ 45 ,000 $ 14,354 $ 49 ,693 $ 190,714 $ 301,445 BIA Correctional Juvenile Co rrectional Facilities Intensive Facilities Renovation Probation (Fund 4670) (Fund 4680) (Fund 4690) Total ASSETS Cash and cash equivalents $ $ $ 2,175 $ 477,347 Due from other funds 451 ,737 1,097 547 ,527 Due from other governm ents 30,027 Due from employees 5 1,319 Total assets $ 451,742 $ 1,097 $ 2,175 $ 1,056,220 LIABILITIES AND FUND BALANCES Liabilities: Checks drawn in excess of available ba nk balances $ 451 ,742 $ 378 $ $ 560,361 Accounts payabl e 719 719 Due to other funds 1,472 403,089 Accrued expenses 693 Unearned revenue 703 91 ,358 Total liabilities 451 ,742 1,097 2,175 1,056,220 Fund balances: Restricted Total fund balances Tota l li abilities and fund balances $ 451 ,742 $ 1,097 $ 2,175 $ 1,056,220 SEE INDEPENDENT AUDITOR'S REPORT -91- GOVERNMENTAL DEPARTMENTS OF THE YANKTON SIOUX TRIBE COMBINING SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - PAGE 1 OF 2 U.S. DEPARTMENT OF JUSTICE NONMAJOR SPECIAL REVENUE FUNDS YEAR ENDED SEPTEMBER 30, 2016 Highway Juvenile Safety Meth Detention Center SORNA Officer Program Grant Program (Fund 4540) (Fund 4630) (Fund 4640) (Fund 4650) REVENUES: Intergovernmental - federal $ $ 51 ,367 $ $ 6,767 Miscellaneous Total revenues 51,367 6,767 EXPENDITURES: Current: Public safety Salaries 33,012 3,823 Employee benefits and taxes 3,781 1,444 Repairs and maintenance Other 1,313 1,500 Indirect cost 13,261 Total expenditures 51,367 6,767 Excess (deficiency) of reven ues over expenditures OTHER FINANCING SOURCES (USES): Transfers in Transfers out Total other financing sources (uses) Net change in fund balances Fund balances - beginning Fund balances - ending $ $ $ $ SEE INDEPENDENT AUDITOR'S REPORT -92- GOVERN MENTAL DEPARTMENTS OF THE YANKTON SIOU X TRIB E COMBINING SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - PAGE 2 OF 2 U.S . DEPARTMENT OF JUSTICE NONMAJOR SPECIAL REVENUE FUNDS YEAR ENDED SEPTEMBER 30 , 2016 Vio lence BIA Correctional Juvenile Against Correctional Facilities Intensive Women Facilities Renovation Probation (Fund 4660) (Fund 4670) (Fund 4680) (Fund 4690) Total REVENUES: Intergovernmental - federal $ $ $ $ $ 58,134 Miscellaneous Total revenues 58,134 EXPENDITURES: Current: Public safety Salaries 36,835 Employee benefits and taxes 5,225 Repairs and maintenance 719 719 Other 2,813 Indirect cost 13,261 Total expenditures 719 58 ,853 Excess (deficiency) of revenues over expenditures (719) (719) OTHER FINANCING SOURCES (USES): Transfers in 719 719 Transfers out Total other financing sources (uses) 719 719 Net change in fund balances Fund balances - beginning Fund balances - ending $ $ $ $ $ SEE INDEPENDENT AUDITOR'S REPORT - 93- GOVERNMENTAL DEPARTMENTS OF THE YANKTON SIOUX TRIBE COMBINING BALANCE SHEET U.S. DEPARTMENT OF COMMERCE NONMAJORSPEC~LREVENUEFUNDS SEPTEMBER 30, 2016 Economic Development Admin (Fund 5210) Total ASSETS Cash and cash eq uivalents $ 24, 179 $ 24,179 Due from other funds 16,340 16,340 Due from employees 5,771 5,771 Total assets $ 46 ,290 $ 46,290 LIABILITIES AND FUND BALANCES Liabilities: Accounts payable $ 5,081 $ 5,081 Accrued expenses 1,053 1,053 Unearned revenue 40 ,156 40,156 Total liabilities 46 ,290 46 ,290 Fund balances: Restricted Total fund balances Total li abilities and fund balances $ 46,290 $ 46,290 SEE INDEPENDENT AUDITOR'S REPORT -94- GOVERNMENTAL DEPARTMENTS OF THE YANKTON SIOUX TRIBE COMBINING SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES U.S. DEPARTMENT OF COMMERCE NONMAJOR SPECIAL REVENUE FUNDS YEAR ENDED SEPTEMBER 30, 2016 Economic Development Admin (Fund 5210) Total REVENUES: Intergovernmental - federal $ 46,584 $ 46,584 Total revenues 46,584 46 ,584 EXPENDITURES: Current: Community services Sa laries 27 ,846 27,846 Employee benefits and taxes 2,676 2,676 Travel 5,399 5,399 Other 6,245 6,245 Indirect cost 4,418 4,418 Total expenditures 46,584 46,584 Excess (deficiency) of revenues over expenditures OTHER FINANCING SOURCES (USES): Transfers in Transfers out Total other financing sources (uses) Net change in fund balances Fund balances - beginning Fund balances - ending $ $ SEE INDEPENDENT AUDITOR'S REPORT -95- GOVERNMENTAL DEPARTMENTS OF THE YANKTON SIOUX TRIBE COMBINING BALANCE SHEET U.S. DEPARTMENT OF AG RI CULTURE NONMAJOR SPECIAL REVENUE FUNDS SEPTEMBER 30, 2016 Food RBEG Waste Distribution Revolving Loan Water/Sewer (Fu nd 54 10) (Fund 5420) (F und 5780) Total ASSETS Cash and cash equivalents $ 2,696 $ 49 ,829 $ 354,527 $ 407 ,052 Due fro m other governm ents 81 ,001 81,001 Due from employees 5,970 5,970 Tota l assets $ 89,667 $ 49,829 $ 354,527 $ 494,023 LIABILITIES AND FUND BALANCES Li ab il ities: Accounts payable $ 36 ,018 $ $ $ 36 ,018 Due to other funds 51,091 217,377 268,468 Accrued expenses 2,558 2,558 Unearned revenue 137, 150 137,150 Total li ab il ities 89 ,667 354,527 444,194 Fund ba lances: Restricted 49,829 49,829 Total fund balances 49,829 49 ,829 Total liabilities and fund ba lances $ 89,667 $ 49,829 $ 354,527 $ 494,023 SEE INDEPENDENT AUDI TOR'S REPORT - 96 - GOVERNMENTAL DEPARTMENTS OF THE YANKTON SIOUX TRIBE COMBINING SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES U.S. DEPARTMENT OF AGRICULTURE NONMAJOR SPECIAL REVENUE FUNDS YEAR ENDED SEPTEMBER 30, 2016 Food RBEG Waste Distribution Revolving Loan Water/Sewer (Fund 5410) (Fund 5420) (Fund 5780) Total REVENUES: Intergovernmental - federal $ 251 ,258 $ $ 181 ,467 $ 432,725 Miscellaneous 1,354 1,175 2,529 Total revenues 252,612 1,175 181 ,467 435,254 EXPENDITURES: Current: Community services Salaries 120,361 120,361 Employee benefits and taxes 15,515 15,515 Contractual services 1,899 1,899 Repairs and maintenance 6,236 6,236 Occupancy 10,074 10,074 Travel 3,093 3,093 Other 33 ,815 33 ,815 General government Salaries 1,028 1,028 Employee benefits and taxes 217 217 Occupancy 3 3 Natural resources Contractual services 5,872 5,872 Other 1,517 1,517 Capital outlay 61,619 174,078 235,697 Total expenditures 252,612 1,248 181,467 435,327 Excess (deficiency) of revenues over expenditures (73) (73) OTHER FINANCING SOURCES (USES): Transfers in Transfers out Total other financing sources (uses) Net change in fund balances (73) (73) Fund balances - beginning 49,902 49,902 Fund balances - ending $ $ 49,829 $ $ 49,829 SEE INDEPENDENT AUDITOR'S REPORT -97- GOVERNMENTAL DEPARTMENTS OF THE YANKTON SIOUX TRIBE COMBINING BALANCE SHEET U.S. DEPARTMENT OF LABOR NONMAJOR SPECIAL REVENUE FUNDS SEPTEMBER 30 , 2016 Comprehensive Supplemental Recovery Act - Service Youth Youth Program Services Activities (Fund 4760) (Fund 4770) (Fund 4780) Total ASSETS Cash and cash equivalents $ $ 42,160 $ 16,024 $ 58,184 Due from other funds 52,947 52 ,947 Due from other governments 2,000 91 2,091 Due from employees 3,831 (75) 533 4,289 Total assets $ 58 ,778 $ 42,176 $ 16,557 $ 117,511 LIABILITIES AND FUND BALANCES Liabilities: Checks drawn in excess of available bank balances $ 57,007 $ $ $ 57,007 Accounts payable 82 1 821 Due to other funds 41,843 16,557 58,400 Accrued expenses 950 333 1,283 Total liabilities 58,778 42,176 16,557 117,511 Fund balances: Restricted Total fund balances Total li abilities and fu nd ba lances $ 58,778 $ 42 ,176 $ 16,557 $ 117,51 1 SEE INDEPENDENT AUDITORS REPORT -98- GOVERNMENTAL DEPARTMENTS OF THE YANKTON SIOUX TRIBE COMBINING SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES U.S . DEPARTMENT OF LABOR NONMAJOR SPECIAL REVENUE FUNDS YEAR ENDED SEPTEMBER 30 , 2016 Comprehensive Supplemental Recovery Act - Service Youth Youth Program Services Activities (Fund 4760) (Fund 4770) (Fund 4780) Total REVENUES: Intergovernmental - federal $ 104,021 $ 54,978 $ $ 158,999 Miscellaneous Total revenues 104,021 54,978 158,999 EXPENDITURES: Current: Community services Salaries 39,786 40 ,158 79,944 Employee benefits and taxes 4,253 4,289 8,542 Occupancy 2,013 2,013 Travel 39 ,746 1,646 41,392 Other 15,377 7,435 22 ,8 12 Indirect cost 2,846 1,450 4,296 Total expenditures 104,021 54,978 158,999 Excess (deficiency) of revenues over expenditures OTHER FINANCING SOURCES (USES): Transfers in Transfers out Total other financing sources (uses) Net change in fund balances Fund balances - beginning Fund balances - ending $ $ $ $ SEE INDEPENDENT AUDITORS REPORT -99- GOVERNMENTAL DEPARTMENTS OF THE YANKTON SIOUX TRIBE COMBINING BALANCE SHEET U.S. DEPARTMENT OF HOMELAND SECURITY NONMAJOR SPECIAL REVENUE FUNDS SEPTEMBER 30, 2016 FEMA Homeland FEMA Funds Security Proceeds (Fund 2340) (Fund 4950) (Fund 5850) Total ASSETS Cash and cash equivalents $ 11 $ $ $ 11 Due from other funds 1,035 98 ,418 99 ,453 Total assets $ 11 $ 1,035 $ 98 ,418 $ 99,464 LIABILITIES AND FUND BALANCES Liabilities: Checks drawn in excess of available bank balances $ $ 1,035 $ $ 1,035 Due to other funds 11 11 Unearned revenue 98,418 98 ,418 Total liabilities 11 1,035 98,418 99,464 Fund balances: Restricted Total fund balances Total liabilities and fund ba lances $ 11 $ 1,035 $ 98,418 $ 99 ,464 SEE INDEPENDENT AUDITOR'S REPORT -100- GOVERNMENTAL DEPARTMENTS OF THE YANKTON SIOUX TRIBE COMBINING SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES U.S. DEPARTMENT OF HOMELAND SECURITY NONMAJOR SPECIAL REVENUE FUNDS YEAR ENDED SEPTEMBER 30, 2016 FEMA Homeland FEMA Funds Security Proceeds (Fund 2340) (Fund 4950) (Fund 5850) Total REVENUES: Intergovernmenta l - federal $ $ $ $ Miscell aneous Total revenues EXPENDITURES: Cu rrent: Publi c safety Other General government Other Total expenditu res Excess (deficiency) of revenues over expenditures OTHER FINANCING SOURCES (USES): Transfers in Transfers out Total other financing sources (uses) Net change in fund balances Fund balances - beginning Fund ba lances - ending $ $ $ $ SEE INDEPENDENT AUDITOR'S REPORT - 101 - GOVERNMENTAL DEPARTMENTS OF THE YANKTO N SIOUX TRIBE COMBINING BALANCE SHEET U.S. DEPARTMENT OF EDUCATION NONMAJOR SPECIAL REVENUE FUNDS SEPTEMBER 30, 2016 Head Start Head Start In Kind Playground (Fund 3601) (Fund 3602) Tota l ASSETS Cash and cash equivalents $ 2,397 $ $ 2,397 Due from other funds 143 143 Total assets $ 2,397 $ 143 $ 2,540 LIABILITIES AND FUND BALANCES Liabilities: Checks drawn down in excess of available bank balances $ $ 143 $ 143 Due to other funds 2,397 2,397 Total li abilities 2,397 143 2,540 Fund balances: Restricted Total fund balances Total liabilities and fund balances $ 2,397 $ 143 $ 2,540 SEE INDEPENDENT AUDITOR'S REPORT -102- GOVERNMENTAL DEPARTMENTS OF THE YANKTON SIOUX TRIBE COMBINING SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES U.S. DEPARTMENT OF EDUCATION NONMAJOR SPECIAL REVENUE FUNDS YEAR ENDED SEPTEMBER 30, 2016 Head Start Head Start In Kind Playground (Fund 3601) (Fund 3602) Total REVENUES: In-kind contributions $ 38 ,290 $ $ 38,290 Total revenues 38 ,290 38 ,290 EXPENDITURES: Current: Educational services: Contractual services $ 13,600 $ $ 13,600 Repairs and maintenance 900 900 Travel 20,550 20,550 Other 3,240 3,240 Total expenditures 38,290 38 ,290 Excess (deficiency) of revenues over expenditures OTHER FINANCING SOURCES (USES): Transfers in Transfers out Total other financing sources (uses) Net change in fund balances Fund balances - beg inning Fund ba lances - ending $ $ $ SEE INDEPENDENT AUDITOR'S REPORT -103- GOVERNMENTAL DEPARTMENTS OF THE YANKTON SIOUX TRIBE COMBINING BALANCE SHEET U.S. DEPARTMENT OF ENERGY NONMAJOR SPECIAL REVENUE FUNDS SEPTEMBER 30, 2016 Energy Efficient Grant-ARRA (Fund 6500) Total ASSETS Due from other governments $ 18,211 $ 18,211 Total assets $ 18,211 $ 18,211 LIABILITIES AN D FUND BALANCES Liabilities: Checks drawn down in excess of available bank balances $ 3 $ 3 Due to other funds 18,208 18,208 Total liabilities 18,211 18,211 Fund balances: Restricted Total fund balances Total liabilities and fund balances $ 18,211 $ 18,211 SEE INDEPENDENT AUDITOR'S REPORT -104- GOVERNMENTAL DEPARTMENTS OF THE YANKTON SIOUX TRIBE COMBINING SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES U.S. DEPARTMENT OF ENERGY NONMAJOR SPECIAL REVENUE FUNDS YEAR ENDED SEPTEMBER 30 , 2016 Energy Efficient Grant-ARRA (Fund 6500) Total REVENUES: Intergovernmental - federal $ $ Total revenues EXPENDITURES: Current: General government Occupancy Other Total expenditures Excess (deficiency) of revenues over expenditures OTHER FINANCING SOURCES (USES): Transfers in Transfers out Total other financing sources (uses) Net change in fund balances Fund balances - beg inning Fund balances - ending $ $ SEE INDEPENDENT AUDITOR'S REPORT -105- GOVERNMENTAL DEPARTMENTS OF THE YANKTON SIOUX TRIBE COMBINING BALANCE SHEET IN STITUTE OF MUSEUM AND LIBRARY SERVICES NONMAJOR SPECIAL REVENUE FUNDS SEPTEMBER 30, 2016 Library (Fund 2450) Total ASSETS Due from other funds $ 20,025 $ 20,025 Total assets $ 20,025 $ 20,025 LIABILITIES AND FUND BALANCES Liabilities: Checks drawn down in excess of available bank balances $ 6,025 $ 6,025 Unearned revenue 14,000 14,000 Total liabilities 20,025 20,025 Fund ba lances: Restricted Total fund balances Total liabilities and fund balances $ 20,025 $ 20,025 SEE INDEPENDENT AUDITOR'S REPORT -106- GOVERNMENTAL DEPARTMENTS OF THE YANKTON SIOUX TRIBE COMBINING SCHEDULE OF REVENUES, EXPENDITU RES AND CHANGES IN FUND BALANCES INSTITUTE OF MUSEUM AN D LI BRARY SERVICES NONMAJOR SPECIAL REVENUE FUNDS YEAR ENDED SEPTEMBER 30, 2016 Library (Fund 2450) Total REVENUES: Intergovernm enta l - federal $ $ Miscellaneous Total revenues EXPENDITURES : Cu rrent: Culture and recreation Othe r Total expenditures Excess (deficiency) of revenues over expenditures OTHER FINANCING SOURCES (USES): Tra nsfers in Transfers out Total other fina nci ng sources (uses) Net change in fun d ba lances Fund balances - beginning Fund ba lances - ending $ $ SEE INDEPENDENT AUDITOR'S REPORT - 107- GOVERNMENTAL DEPARTMENTS OF THE YANKTON SIOUX TRIBE COMBINING BALANCE SHEET OTHER SPECIAL REVENUE FUNDS NONMAJOR SPECIAL REVENUE FUNDS SEPTEMBER 30 , 20 16 Bush Keystone Good Health Mystic Foundation Pipeline and Wellness Lake (Fund 2080) (Fund 2430) (Fund 3180) (Fund 3620) ASSETS Cash and cash equivalents $ $ $ 31 ,289 $ 14,463 Due from other funds 16,624 837,985 Due from other governments 540 769 Due from employees 230 Total assets $ 540 $ 16,854 $ 31,289 $ 853,217 LIABILITIES AND FUND BALANCES Liabilities: Checks drawn in excess of available bank balances $ 540 $ 16,854 $ $ Accounts payable 138 Due to other fu nds Unearned revenue Total liabilities 540 16,854 138 Fund balances: Restricted 31,151 853,217 Total fund ba la nces 31 ,151 853 ,217 Total liabilities and fund balances $ 540 $ 16,854 $ 31,289 $ 853,217 Hearing Powe r Center for CITGO Direct Fund Disabilities (Fund 3630) (Fund 5220) (Fund 6050) Total ASSETS Cash and cash equivalents $ 39,221 $ $ 4,726 $ 89,699 Due from other funds 10,158 864,767 Due from other governments 1,309 Due from employees 230 Total assets $ 39,221 $ 10,158 $ 4,726 $ 956,005 LIABILITIES AND FUND BALANCES Liabilities: Checks drawn in excess of available bank balances $ $ 3 $ $ 17,397 Accounts payable 138 Due to other funds 789 789 Unearned revenue 38,432 10,155 4,726 53,313 Total liabilities 39,221 10,158 4,726 71,637 Fund balances: Restricted 884,368 Total fund balances 884,368 Total liabilities and fund balances $ 39,221 $ 10,158 $ 4,726 $ 956,005 SEE INDEPENDENT AUDITOR'S REPORT -108- GOVERNMENTAL DEPARTMENTS OF THE YANKTON SIOUX TRIBE COMBINING SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - PAGE 1 OF 2 OTHER SPECIAL REVENUE FUNDS NONMAJOR SPECIAL REVEN UE FUNDS YEAR ENDED SEPTEMBER 30, 2016 Bush Keystone Good Hea lth Mystic Foundation Pipelin e and Wellness Lake (Fund 2080) (Fund 2430) (Fund 3180) (Fund 3620) REVENUES: Miscellaneous $ 5,469 $ $ 41,998 $ Total revenues 5,469 41 ,998 EXPENDITURES: Current: General government Contractual services 800 Occupancy 1,000 Travel 1,166 Other 2,503 Health services Salaries 38 Employee benefits and taxes 118 Travel 706 Other 13,812 Total expenditures 5,469 14,674 Excess (deficiency) of revenues over expenditures 27,324 OTHER FINANCING SOURCES (USES): Transfers in Transfers out Total other financing sources (uses) Net change in fund ba lances 27 ,324 Fu nd balances - beginning 3,827 853 ,217 Fund balances - end ing $ $ $ 31,151 $ 853 ,217 SEE INDEPENDENT AUDITOR'S REPORT -109- GOVERNMENTAL DEPARTMENTS OF THE YANKTON SIOUX TRIBE COMBINING SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - PAGE 2 OF 2 OTHER SPECIAL REVENUE FUNDS NONMAJOR SPECIAL REVENUE FUNDS YEAR ENDED SEPTEMBER 30, 2016 Hearing Power Center for CITGO Direct Fund Disabilities (Fund 3630) (Fund 5220) (Fund 6050) Total REVENUES: Miscellaneous $ $ $ $ 47,467 Total revenues 47,467 EXPENDITURES: Current: General government Contractual services 800 Occupancy 1,000 Travel 1,166 Other 2,503 Health services Salaries 38 Employee benefits and taxes 118 Travel 706 Other 13,812 Total expenditures 20,143 Excess (deficiency) of revenues over expenditures 27,324 OTHER FINANCING SOURCES (USES): Transfers in Transfers out Total other financing sources (uses) Net change in fund balances 27,324 Fund balances - beg inning 857,044 Fund balances - ending $ $ $ $ 884,368 SEE INDEPENDENT AUDITOR'S REPORT -110-