42 CFR § 137.21 - How does an Indian Tribe demonstrate financial stability and financial management capacity?

---
identifier: "/us/cfr/t42/s137.21"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "42 CFR § 137.21 - How does an Indian Tribe demonstrate financial stability and financial management capacity?"
title_number: 42
title_name: "Public Health"
section_number: "137.21"
section_name: "How does an Indian Tribe demonstrate financial stability and financial management capacity?"
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"
---


# 137.21 How does an Indian Tribe demonstrate financial stability and financial management capacity?

The Indian Tribe provides evidence that, for the three years prior to participation in self-governance, the Indian Tribe has had no uncorrected significant and material audit exceptions in the required annual audit of the Indian Tribe's self-determination contracts or self-governance funding agreements with any Federal agency.