25 CFR § 1000.2035 - Is there an exemption available for the requirement to submit Single Audit Act reports?

---
identifier: "/us/cfr/t25/s1000.2035"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "25 CFR § 1000.2035 - Is there an exemption available for the requirement to submit Single Audit Act reports?"
title_number: 25
title_name: "Indians"
section_number: "1000.2035"
section_name: "Is there an exemption available for the requirement to submit Single Audit Act reports?"
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"
---


# 1000.2035 Is there an exemption available for the requirement to submit Single Audit Act reports?

Yes. In accordance with 2 CFR 200.501(d), a non-Federal entity that expends less than the amount as published by OMB during the entity's fiscal year in Federal awards is exempt from submitting an annual single audit report for that year.