---
kind: "section"
citation: "25 C.F.R. § 1000.145"
title: "25"
number: "1000.145"
heading: "When does a Tribe/Consortium have an uncorrected “significant and material audit exception”?"
url: "https://uscodex.org/cfr/25/1000.145"
---

# §1000.145. When does a Tribe/Consortium have an uncorrected “significant and material audit exception”?


A Tribe/Consortium has an uncorrected significant and material audit exceptions if any of the audits that it submitted under [§ 1000.125(c)](/cfr/25/1000.125.md?p=c) identifies:

- (a) Significant deficiencies and material weaknesses in internal control over major programs and significant instances of abuse relating to major programs which the Tribe/Consortium has not corrected;
- (b) Material noncompliance with the provisions of Federal statutes, regulations, or the terms and conditions of Federal awards related to a major program which the Tribe/Consortium has not corrected; or
- (c) A single finding of known questioned costs subsequently disallowed by a contracting officer or awarding official that exceeds $25,000 (or such higher amount as may be established in [2 CFR 200.516](/cfr/2/200.516.md)).

## Notes

### Authority

Authority: 25 U.S.C. 5373

### Source

Source: 89 FR 100245, Dec. 11, 2024, unless otherwise noted.