{"data":{"id":"us/25-cfr-1000.145","jurisdiction":"us","citation":"25 CFR 1000.145","heading":"When does a Tribe/Consortium have an uncorrected “significant and material audit exception”?","body":"A Tribe/Consortium has an uncorrected significant and material audit exceptions if any of the audits that it submitted under § 1000.125(c) identifies:\n(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;\n(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\n(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).","path":["Title 25—Indians","CHAPTER VI—OFFICE OF THE ASSISTANT SECRETARY, INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR","PART 1000—ANNUAL FUNDING AGREEMENTS UNDER THE TRIBAL SELF-GOVERNMENT ACT AMENDMENTS TO THE INDIAN SELF-DETERMINATION AND EDUCATION ACT","Subpart B—Selection of Additional Tribes for Participation in Tribal Self-Governance"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-25.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:24:59Z","sha256":"10806998c085dfc70b4aaada9eca748399f82a459a9e8d1d3bb977ca521e2573","source_id":"us-cfr","stale":true,"prev":"us/25-cfr-1000.140","next":"us/25-cfr-1000.150"},"notice":"GroundRules: Original legal text. Not legal advice."}