CFR › Title 42 › Part 137 › §137.21142 CFR §137.211Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗Copy linkThe annual report prepared pursuant to section 514(b)(2) [25 U.S.C. 458aaa-13(b)(2)] of the Act must specifically identify any such savings.