[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: 25CFR39.56] [Page 183] 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. 39.56 Financial records. Each responsible fiscal agent receiving funds under the ISEP shall maintain expenditure records in accordance with financial planning system procedures as required herein.