[Code of Federal Regulations] [Title 25, Volume 1] [Revised as of April 1, 2003] From the U.S. Government Printing Office via GPO Access [CITE: 25CFR39.37] [Page 181] TITLE 25--INDIANS CHAPTER I--BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR PART 39--THE INDIAN SCHOOL EQUALIZATION PROGRAM--Table of Contents Subpart C--Formula Funding Administrative Procedures Sec. 39.37 Auditing of student counts. The Secretary shall provide for auditors as required to assure timeliness and validity in reporting student counts for formula funding.