24 CFR § 1000.544 - What audits are required?

---
identifier: "/us/cfr/t24/s1000.544"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "24 CFR § 1000.544 - What audits are required?"
title_number: 24
title_name: "Housing and Urban Development"
section_number: "1000.544"
section_name: "What audits are required?"
chapter_name: "OFFICE OF ASSISTANT SECRETARY FOR PUBLIC AND INDIAN HOUSING, DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT"
part_number: "1000"
part_name: "NATIVE AMERICAN HOUSING ACTIVITIES"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "25 U.S.C. 4101  42 U.S.C. 3535(d)."
regulatory_source: "63 FR 12349, Mar. 12, 1998, unless otherwise noted."
cfr_part: "1000"
---


# 1000.544 What audits are required?

Pursuant to NAHASDA section 405(a), the recipient must comply with the requirements of the Single Audit Act (chapter 75 of title 31, United States Code), implemented by 2 CFR part 200, subpart F, which require annual audits of recipients that expend federal funds equal to or in excess of an amount specified by the Office of Management and Budget (OMB), as set out in 2 CFR 200.501. If applicable, a certification that the recipient has not expended federal funds in excess of the audit threshold that is set by OMB shall be included in the recipient's Annual Performance Report.

[77 FR 71529, Dec. 3, 2012, as amended at 80 FR 75944, Dec. 7, 2015]