[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: 25CFR39.61] [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. 39.61 Development of local educational financial plans. A local educational financial plan shall be developed by the local school supervisor, in active consultation with the local school board, based on the tentative allotment received as provided in Sec. 39.51.