25 CFR § 1000.145 - When does a Tribe/Consortium have an uncorrected “significant and material audit exception”?

---
identifier: "/us/cfr/t25/s1000.145"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "25 CFR § 1000.145 - When does a Tribe/Consortium have an uncorrected “significant and material audit exception”?"
title_number: 25
title_name: "Indians"
section_number: "1000.145"
section_name: "When does a Tribe/Consortium have an uncorrected “significant and material audit exception”?"
chapter_name: "OFFICE OF THE ASSISTANT SECRETARY, INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR"
part_number: "1000"
part_name: "ANNUAL FUNDING AGREEMENTS UNDER THE TRIBAL SELF-GOVERNMENT ACT AMENDMENTS TO THE INDIAN SELF-DETERMINATION AND EDUCATION ACT"
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. 5373"
regulatory_source: "89 FR 100245, Dec. 11, 2024, unless otherwise noted."
cfr_part: "1000"
---


# 1000.145 When does a Tribe/Consortium have an uncorrected “significant and material audit exception”?

A Tribe/Consortium has an uncorrected significant and material audit exceptions if any of the audits that it submitted under § 1000.125(c) identifies:

(a) Significant deficiencies and material weaknesses in internal control over major programs and significant instances of abuse relating to major programs which the Tribe/Consortium has not corrected;

(b) Material noncompliance with the provisions of Federal statutes, regulations, or the terms and conditions of Federal awards related to a major program which the Tribe/Consortium has not corrected; or

(c) A single finding of known questioned costs subsequently disallowed by a contracting officer or awarding official that exceeds $25,000 (or such higher amount as may be established in 2 CFR 200.516).