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Financial Accounting for Local and State School Systems: 2009 Edition
NCES 2009-325
June 2009

Appendix B—Other Resources

The following websites and citations provide other information useful to identifying and describing federal reporting requirements and more detailed reference material relevant to education finance. This publication contains references to websites on the Internet. These references were current at the time of publication.

Common Core of Data (CCD)

Department of Education federal program listings. (Programs specific to the Department of Education are in the 84.000 series; programs specific to the Department of Agriculture are in the 10.000 series—specifically, the National School Lunch Program is currently coded as 10.555.) All federal program codes are subject to periodic change.

Census Bureau website with school district finance data (F-33)

Financial Standards Accounting Board website for establishing and improving standards of financial accounting and reporting

Government Finance Officers Association website of state/provincial and local finance officers in the United States and Canada

Governmental Accounting Standards Board website of standards for state and local governmental accounting and financial reporting

National Center for Education Statistics (NCES) website

National Center for Education Statistics, Handbooks Online (Student, Staff and Education Institutions

Title I website maintained by the U.S. Department of Education, Office of Elementary and Secondary Education

American Institute of Certified Public Accountants. (1995). Statement on Auditing Standards No. 78, Consideration of Internal Control in a Financial Statement Audit: An Amendment to Statement on Auditing Standards No. 55. New York: Author.

Association of School Business Officials International. (2000). GASB Statement No. 34: Implementation Recommendations for School Districts. Reston, VA: Author.

Everett, R.E., Lows, R.L., and Johnson, D.R. (1996). Financial and Managerial Accounting for School Administrators. Reston, VA: Association of School Business Officials International.

Gauthier, S.J. (2005). Governmental Accounting, Auditing and Financial Reporting. Chicago, IL: Government Finance Officers Association.

Governmental Accounting Standards Board. (1999). Statement No. 34, Basic Financial Statements—and Management's Discussion and Analysis—for State and Local Governments. Norwalk, CT: Author.

Governmental Accounting Standards Board. (2000). Guide to Implementation of GASB Statement 34 on Basic Financial Statements—and Management's Discussion and Analysis—for State and Local Governments: Questions and Answers. Norwalk, CT: Author.

Governmental Accounting Standards Board. (2001). Guide to Implementation of GASB Statement 34 and Related Pronouncements: Questions and Answers. Norwalk, CT: Author.

Governmental Accounting Standards Board. (2005). Comprehensive Implementation Guide—2005: Questions and Answers. Norwalk, CT: Author.

Governmental Accounting Standards Board. (2005). Codification of Governmental Accounting and Financial Reporting Standards, as of June 30, 2005. Norwalk, CT: Author.

Miller, L., and McClure, M. (1988). Reliable School Budget Forecasts: Seven Tools That Work. School Business Affairs, 54(18).

Osborne, D., and Gaebler, T. (1993). Reinventing Government. How the Entrepreneurial Spirit Is Transforming the Public Sector. New York: Plume.

Renzulli, J.S., and Reis, S.M. (1997). The Schoolwide Enrichment Model (2nd ed.). Mansfield Center, CT: Creative Learning Press.

Reschovsky, A., and Imazeki, J. (1997). The Development of School Finance Formulas to Guarantee the Provision of Adequate Education to Low-Income Students. In W.J. Fowler, Jr. (Ed.), Developments in School Finance, 1997 (NCES 98-212). U.S. Department of Education, National Center for Education Statistics. Washington, DC: U.S. Government Printing Office.

U.S. Department of Education, National Center for Education Statistics. (1990). Financial Accounting for Local and State School Systems (NCES 97-096rev). Washington, DC: Author

U.S. Department of Education, Institute of Education Sciences, National Center for Education Statistics. (2003). Financial Accounting for Local and State School Systems: 2003 Edition (NCES 2004-318). Washington, DC: Author

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