---
kind: "section"
citation: "42 C.F.R. § 137.165"
title: "42"
number: "137.165"
heading: "Are Self-Governance Tribes required to undertake annual audits?"
url: "https://uscodex.org/cfr/42/137.165"
---

# §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)](/usc/25/458aaa-5.md?p=c)], Self-Governance Tribes must undertake annual audits pursuant to the Single Audit Act, [31 U.S.C. 7501](/usc/31/7501.md) et seq.


## Notes

### Authority

Authority: 25 U.S.C. 458 et seq.

### Source

Source: 67 FR 35342, May 17, 2002, unless otherwise noted.