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25 CFR § 39.201 - Does ISEF reflect the actual cost of school operations?

---
identifier: "/us/cfr/t25/s39.201"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "25 CFR § 39.201 - Does ISEF reflect the actual cost of school operations?"
title_number: 25
title_name: "Indians"
section_number: "39.201"
section_name: "Does ISEF reflect the actual cost of school operations?"
chapter_name: "BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR"
subchapter_number: "E"
subchapter_name: "EDUCATION"
part_number: "39"
part_name: "THE INDIAN SCHOOL EQUALIZATION PROGRAM"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "25 U.S.C. 13, 2008; Public Law 107-110, 115 Stat. 1425."
regulatory_source: "44 FR 61864, Oct. 26, 1979, unless otherwise noted. Redesignated at 47 FR 13327, Mar. 30, 1982."
cfr_part: "39"
---

# 39.201 Does ISEF reflect the actual cost of school operations?

ISEF does not attempt to assess the actual cost of school operations either at the local school level or in the aggregate nationally. ISEF is a relative distribution of available funds at the local school level by comparison with all other Bureau-funded schools.