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Code of Federal Regulations

ECFR7a0404203bdd9a0

Audits and Cost Principles

137.165Are Self-Governance Tribes required to undertake annual audits?137.166Are there exceptions to the annual audit requirements?137.167What cost principles must a Self-Governance Tribe follow when participating in self-governance under Title V?137.168May the Secretary require audit or accounting standards other than those specified in § 137.167?137.169How much time does the Federal Government have to make a claim against a Self-Governance Tribe relating to any disallowance of costs, based on an audit conducted under § 137.165?137.170When does the 365 day period commence?137.171Where do Self-Governance Tribes send their audit reports?137.172Should the audit report be sent anywhere else to ensure receipt by the Secretary?137.173Does a Self-Governance Tribe have a right of appeal from a disallowance?