45 C.F.R. § 309.160
How will OCSE determine if Tribal IV-D program funds are appropriately expended?
OCSE will rely on audits conducted under 2 CFR part 200, Subpart F—Audit Requirements. The Department has determined that this program is to be audited as a major program in accordance with 2 CFR 200.503(e). The Department may supplement the required audits through reviews or audits conducted by its own staff.