CFR /  Title 42  /  Part 137  /  Sec. 137.165 Are Self-Governance Tribes required to undertake

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.