The local educational financial plan must include:
Separate funds for each group receiving a discrete program of services is to be provided, including each program funded through the Indian School Equalization Program;
A budget showing the costs projected for each program; and
A certification provision meeting the requirements of paragraph (b) of this section.
The certification required by paragraph (a)(3) of this section must provide for:
Certification by the chairman of the school board that the plan has been ratified in an action of record by the board; and
Certification by the Education Line Officer that he or she has approved the plan as shown in an action overturning the school board's rejection or amendment of the plan.