25 CFR § 39.411 - How will the auditor report its findings?

---
identifier: "/us/cfr/t25/s39.411"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "25 CFR § 39.411 - How will the auditor report its findings?"
title_number: 25
title_name: "Indians"
section_number: "39.411"
section_name: "How will the auditor report its findings?"
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"
---


# 39.411 How will the auditor report its findings?

(a) The auditor selected under § 39.410 must:

(1) Provide an initial draft report of its findings to the governing board or responsible Federal official for the school(s) involved; and

(2) Solicit, consider, and incorporate a response to the findings, where submitted, in the final audit report.

(b) The auditor must submit a final report to the Assistant Secretary—Indian Affairs and all tribes served by each school involved. The report must include all documented exceptions to the requirements of this part, including those exceptions that:

(1) The auditor regards as negligible;

(2) The auditor regards as significant, or as evidence of incompetence on the part of responsible officials, and that must be resolved in a manner similar to significant audit exceptions in a fiscal audit; or

(3) Involve fraud and abuse.

(c) The auditor must immediately report exceptions involving fraud and abuse directly to the Department of the Interior Inspector General's office.