[Code of Federal Regulations] [Title 25, Volume 1] [Revised as of April 1, 2005] From the U.S. Government Printing Office via GPO Access [CITE: 25CFR39.60] [Page 179] TITLE 25--INDIANS CHAPTER I--BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR PART 39_THE INDIAN SCHOOL EQUALIZATION PROGRAM--Table of Contents Subpart E_Local Educational Financial Plan Sec. 39.60 Definitions. As used in this subpart, the term: (a) Consultation means soliciting and recording the opinions of school boards regarding each element in the local financial plan, as set forth below, and incorporating those opinions to the greatest degree feasible in the development of the local educational financial plan at each stage thereof. (b) Local educational financial plan means that plan which programs dollars for educational services for a particular Bureau operated or funded school which has been ratified in an action of record by the local school board, or determined by the superintendent under the appeal process set forth in this subpart. (c) Budget means that element in the local educational financial plan which shows all costs of the plan by discrete programs and sub-cost categories thereunder.