The Bureau of Indian Education (BIE) funds schools located on 63 reservations in 23 states across the nation. Of the 183 schools, 59 are Bureau operated and 124 are tribally controlled. One-hundred and sixteen schools provide instructional programs, 55 provide instructional as well as boarding services and 12 peripheral dormitories provide only boarding services (these students attend the local public schools). Seven schools are Off Reservation Boarding Schools (ORBS) that provide both instructional and boarding facilities to students from many different states. The BIE is not a school system organized into districts as are the majority of the states. The 184 Bureau funded schools are organized under 22 Education Line Offices. The smallest line office has two schools providing academic services and one boarding facility where the students receive their academic services in a public school. The largest line office serves 16 schools. In the BIE, schools are also meeting the reporting requirements of the LEA. This difference is greater than just terminology in that the Education Line Officers do not have the same line authority over the LEA/schools in their line office as do district superintendents in the public school system. The definition of Adequate Yearly Progress (AYP) that all BIE funded schools will follow is that of the state in which the school is located (25 CFR 30.104). This has been an important factor in the development of the State Performance Plan (SPP) due to the fact that there are significant variances between states in expectations for many indicators such as graduation rates, achievement cut scores, attendance and others. With the need to align targets with ESEA reporting and the need to use common standards and measures wherever possible the SPP targets are often written in a format that allows adjustment for the expectations of the state in which the school is located. This 2012 revision of the State Performance Plan (SPP) aligns reporting with what is used to report under the ESEA.