42 CFR § 137.171 - Where do Self-Governance Tribes send their audit reports?
---
identifier: "/us/cfr/t42/s137.171"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "42 CFR § 137.171 - Where do Self-Governance Tribes send their audit reports?"
title_number: 42
title_name: "Public Health"
section_number: "137.171"
section_name: "Where do Self-Governance Tribes send their audit reports?"
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: "2026-04-05"
last_updated: "2026-04-05"
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"
---
# 137.171 Where do Self-Governance Tribes send their audit reports?
(a) For fiscal years ending on or before June 30, 1996, the audit report must be sent to: National External Audit Review Center, Lucas Place Room 514, 323 W. 8th St., Kansas City, MO 64105.
(b) For fiscal years, beginning after June 30, 1996, the audit report must be sent to: Single Audit Clearinghouse, 1201 E. 10th St., Jeffersonville, IN 47132.