NCES has two basic fiscal surveys, one at the state level, the "National Public Education Financial Survey (NPEFS)." The school-district level fiscal survey is collected in partnership with the U.S. Bureau of Census, the "Survey of Local Government Finances, School Systems (F-33)." These surveys are available as PDF files, and can be viewed and printed for your convenience. Each item on the NCES surveys show what fiscal items they are composed of. Included in this section is the NCES accounting handbook, Financial Accounting for State and Local School Systems: 2003 Edition (NCES 2004-318). The handbook contains great detail about each potential fiscal item that appears in the NCES surveys.
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