42 CFR § 137.165
Are Self-Governance Tribes required to undertake annual audits?
June 11, 2020
Yes, under the provisions of section 506(c) of the Act [25 U.S.C. 458aaa-5(c)], Self-Governance Tribes must undertake annual audits pursuant to the Single Audit Act, 31 U.S.C. 7501 et seq.