The Indian Self-Determination and Education Assistance Act (“ISDA”), gives Indian tribes the option to contract with the Indian Health Service (“IHS”) to assume responsibility for the services IHS provides to Indian tribes. In return, the tribe receives the funds IHS would otherwise provide for the service. For many years the Yerington Paiute Tribe had been contracting under this statute to provide dental services. In October 2005, the Tribe made a final offer to IHS for additional funds for calendar years (“CYs”) 2006-2008. IHS rejected the offer on the grounds that the Tribe was already receiving all the funds
IHS would have otherwise provided for the dental services.