25 CFR 1000.145
§ 1000.145 When does a Tribe/Consortium have an uncorrected “significant and material audit exception”?
United States · 25 CFR — Indians · Status: effective
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- Citation
- 25 CFR 1000.145, § 1000.145 When does a Tribe/Consortium have an uncorrected “significant and material audit exception”?, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/108190
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Full text
A Tribe/Consortium has an uncorrected significant and material audit exceptions if any of the audits that it submitted under § 1000.125(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).
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.