25 C.F.R. § 115.709 Will an annual audit be conducted on trust funds?
Title 25 - Indians
Yes, in accordance with the Trust Reform Act an annual audit will be conducted on trust funds. Each tribe and IIM account holder will be notified when the Secretary has conducted an annual audit on a fiscal year basis of all the trust funds held by the United States for the benefit of tribes and individual Indians. This notice will be provided in the first quarterly statement of performance following the publication of the audit.
Title 25: Indians
PART 115—TRUST FUNDS FOR TRIBES AND INDIVIDUAL INDIANS
Subpart F—Trust Fund Accounts: General Information
§ 115.709 Will an annual audit be conducted on trust funds?

