CFR > Title 42 - Public Health > CHAPTER I—PUBLIC HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES > SUBCHAPTER M—INDIAN HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES (parts 136 to 138) > PART 137—TRIBAL SELF-GOVERNANCE > SUBPART I—Operational Provisions (§137.160 to §137.220) > 137.165—Are Self-Governance Tribes required to undertake annual audits?

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.