The 2014 edition of "Financial Accounting for Local and State School Systems" updates the 2009 (see ED505993) and 2003 editions of the handbook. The 2003 edition was the work of the NCES National Forum on Education Statistics, Core Finance Data Task Force. That task force systematically rewrote nearly the entire text, incorporating new…

The federal government pays for a wide range of goods and services that are expected to be useful some years in the future. Those purchases, called investment, fall into three categories: physical capital, research and development (R&D), and education and training. There are several economic rationales for federal investment. It can provide…

This report provides an overview of educational financing in Minnesota. It describes how support for elementary and secondary education in the state comes through a combination of state-collected taxes and locally controlled property taxes. Revenue to the school districts is received in three major categories: state education-finance…

Public education financial data obtained from South Carolina local school district audits and the State Department of Education for fiscal year 1988-89 are provided in a standardized format. Caution is recommended when comparing financial data in this report with earlier years as several reporting changes were incorporated that are not comparable…

This report describes two alternative approaches to measuring resources in K-12 education. One approach relies heavily on traditional accounting data, whereas the other draws on detailed information about the jobs and assignments of individual school personnel. It outlines the differences between accounting and economics and discusses how each…

To gauge how its schools are performing, the state of Utah produces a statistical and financial data report each year; the results of the 1994-95 report are presented. The report is divided into three parts: a statistical section, statewide revenue/receipts, and statewide expenditures/disbursements. The data in the first part feature statistics on…

The Government Performance and Results Act of 1993 called for the U.S. Department of Education to prepare an Annual Performance Plan which links the Department's budget request with its Strategic Plan. To meet that directive, Volume 2 of the Department's Strategic Plan for 1999 is presented here. It includes the program performance plans that…

This bulletin presents both the statistical and financial data of the Estimated Annual State-Supported Minimum School Program for the 40 school districts of the State of Utah for the 1984-85 school year. It is published for the benefit of those interested in research into the minimum school programs of the various Utah school districts. A brief…

Background information for the auditing of New Jersey School Districts is given. Included are chapters on the following: (1) a digest of the School Audit Law, Title 18A:23-1 to 18A:23-11; (2) directives to the Boards of Education; (3) school district bookkeeping; (4) scope of funds to be audited; (5) conducting the school audit; and (6) sample of…