42 C.F.R. § 137.166 Are there exceptions to the annual audit requirements?
Title 42 - Public Health
Yes, the exceptions are described in 31 U.S.C. 7502 of the Single Audit Act.
Title 42: Public Health
PART 137—TRIBAL SELF-GOVERNANCE
Subpart I—Operational Provisions
Audits and Cost Principles
§ 137.166 Are there exceptions to the annual audit requirements?

