In Austin v. State Industrial Insurance System, 939 F.2d 676 (9th Cir.1991), the Court held that the defendant, SIIS, was an arm of the state of Nevada, and as such entitled to Eleventh Amendment immunity. The Court observed that, although "monetary judgments against SIIS could impact Nevada's treasury," id. at 679 (emphasis supplied), they would not necessarily do so. The Court explained, however, that this was "not fatal to SIIS's claim of immunity," id., and that, in light of the Nevada Supreme Court's determination that SIIS was a state agency, SIIS would be deemed an arm of the state for Eleventh Amendment purposes. Id.