[Code of Federal Regulations] [Title 25, Volume 1] [Revised as of April 1, 2001] From the U.S. Government Printing Office via GPO Access [CITE: 25CFR39.57] [Page 184] TITLE 25--INDIANS CHAPTER I--BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR PART 39--THE INDIAN SCHOOL EQUALIZATION PROGRAM--Table of Contents Subpart D--Direct Allotment of Formula Entitlements Sec. 39.57 Access to and retention of local educational financial records. The Comptroller General, the Assistant Secretary, the Director, or any of their duly authorized representatives shall have access for audit and examination purposes to any of the local schools' accounts, documents, papers and records which are related or pertinent to the school's operation. The provisions of 25 CFR 271.47 will be applicable in the case of tribally contracted schools.