42 CFR § 137.22 - May the Secretary consider uncorrected significant and material audit exceptions identified regarding centralized financial and administrative functions?
---
identifier: "/us/cfr/t42/s137.22"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "42 CFR § 137.22 - May the Secretary consider uncorrected significant and material audit exceptions identified regarding centralized financial and administrative functions?"
title_number: 42
title_name: "Public Health"
section_number: "137.22"
section_name: "May the Secretary consider uncorrected significant and material audit exceptions identified regarding centralized financial and administrative functions?"
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"
---
# 137.22 May the Secretary consider uncorrected significant and material audit exceptions identified regarding centralized financial and administrative functions?
Yes, if the Indian Tribe chooses to centralize its self-determination or self-governance financial and administrative functions with non-self-determination or non-self-governance financial and administrative functions, such as personnel, payroll, property management, etc., the Secretary may consider uncorrected significant and material audit exceptions related to the integrity of a cross-cutting centralized function in determining the Indian Tribe's eligibility for participation in the self-governance program.