42 CFR § 137.165 - Are Self-Governance Tribes required to undertake annual audits?

---
identifier: "/us/cfr/t42/s137.165"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "42 CFR § 137.165 - Are Self-Governance Tribes required to undertake annual audits?"
title_number: 42
title_name: "Public Health"
section_number: "137.165"
section_name: "Are Self-Governance Tribes required to undertake annual audits?"
chapter_name: "PUBLIC HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES"
subchapter_number: "M"
subchapter_name: "INDIAN HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES"
part_number: "137"
part_name: "TRIBAL SELF-GOVERNANCE"
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. 458"
regulatory_source: "67 FR 35342, May 17, 2002, unless otherwise noted."
cfr_part: "137"
---


# 137.165 Are Self-Governance Tribes required to undertake annual audits?

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.*