This handbook is one in a series published by the National Center
for Education Statistics (NCES). It continues a half-century's tradition
of sharing the best practices in data collection and reporting with
the schools, school districts, and state agencies that are our partners
in providing good information to manage, assess, and guide elementary
and secondary education.
In addition to this volume, the data handbooks include the Student
Data Handbook: Elementary, Secondary and Early Childhood Education
and the Staff
Data Handbook: Elementary, Secondary and Early Childhood Education.
The NCES data handbooks are updated annually; current versions are
available online at http://nces.ed.gov/pubsearch/index.asp.
The data handbooks do not include every possible data element.
They are intended, rather, as a comprehensive set of data element
definitions and suggestions for structuring a paper or an electronic
record system. Every attempt has been made to include all data elements
routinely required for federal education reporting. The rationale
for this inclusion is that if these items are part of a comprehensive
information system used for the daily management of schools and
districts, they can be reported with minimal additional burden on
teachers and principals. References can be found on page 167 and
additional resources are identified on page 179.
The NCES and representatives of state and local education agencies,
as well as members of the research and statistical communities,
have worked together through the National Cooperative Education
Statistics System to improve the quality and comparability of data
used for education policy decisions at all levels of government.
This handbook, like other data handbooks published by the NCES,
was written through the efforts of education professionals from
a range of backgrounds. Their input ensures that such products are
useful for managing the daily business of schools and districts
as well as for identifying the information needed for program monitoring
and statistical purposes.
This document is the result of many individuals from around the
country who generously contributed their knowledge, time and commitment.
A special thanks goes to the NCES National Forum on Education Statistics,
Core Finance Data Task Force. Under the leadership of Linda Champion,
this Task Force embraced the task of re-conceptualizing the structure
and content of this handbook and systematically rewriting nearly
the entire text, incorporating new chapters and reviewing and revising
the account code structure and account code definitions. Through
tremendous perseverance, a sizeable and diverse knowledge base,
and intense discussions spanning over 2 years, this handbook has
been transformed into a document that is not only updated, but is
also user friendly for a variety of potential readers. A list of
the members of this Task Force appears on the next page.
Special thanks are given to David Thompson from Kansas State University
for his expertise and insight into writing the Activity Fund Guidelines
chapter and for his review and comments on the entire handbook.
Special thanks are also given to David Morris from the Florida Department
of Education for his experience, insight and knowledge in writing
the Cost Accounting and Reporting for Educational Programs chapter.
Thanks are extended to Greg Higgins and George Scott from Deloitte
& Touche whose work as subcontractors for American Institutes for
Research was the foundation for much of the writing of chapters
3 through 5, including assistance in the revision of account codes
in this handbook.
Kenneth Lee Carter, Vice President and Partner of Capital Management
of the Carolinas, and Gregory Allison of the Institute of Government,
University of North Carolina, acted as third-party technical reviewers
to ensure that the entire document met the latest accounting standard
changes.
A sincere thanks is extended to the members of the Information
Committee and the Extended Reviewing Committee for providing the
initial input and guidance for what was then to be only a set of
addendums to the 1990 version of this handbook. Their insight and
suggestions were the major, first step forward in revising this
handbook after a decade. A list of the members of these committees
appears on the next page.
Steven Honegger, Senior Analyst from the American Institutes for
Research coordinated the work of the various authors and directed
work of subcontractors for this handbook. He provided guidance to
resolve potentially problematic issues and provided recommended
changes and additions for this handbook.
Beginning with the work of William Fowler, Jr., and the establishment
of the Finance Handbook Information Committee and the Finance Handbook
Extended Reviewing Committee, and ending with the NCES Common Core
Data Task Force, this process has been a collegial and collaborative
effort involving representatives from federal, state, and local
education agencies, public and private educational institutions,
and national professional associates, as well as education practitioners
and researchers.
National Forum on Education Statistics, Core Finance Data Task
Force Members
- Linda Champion, Task Force Chair, Administrator, Office of
Funding and Financial Reporting, Florida Department of Education
- James (Chris) Christman, Pittsburg State University
- Matthew Cohen, Director, Policy Research and Analysis, Ohio
Department of Education
- Garnet Lavan Dukes, Bureau Chief, Education Information and
Accountability Services, Florida Department of Education
- Dori Nielson, Education Consultant, Missoula, Montana
- Catherine Sielke, Associate Professor, University of Georgia,
School of Leadership and Lifelong Learning
- Steven D. Honegger, Task Force Support, Senior Research Analyst,
American Institutes for Research
- Frank Johnson, NCES Project Leader, Statistician, National
Center for Education Statistics, U.S. Department of Education
Information Committee Members
- William Fowler, Jr., National Center for Education Statistics,
U.S. Department of Education
- Nancy Heiligman, Oregon Department of Education
- Denny G. Bolton, Business Administrator, Association of School
Business Officials
- Randy Finden, Project Manager, Governmental Accounting Standards
Board
- Lawrence R. MacDonald, Chief Elementary and Secondary Education
Statistician, U.S. Bureau of the Census
- Steve Gauthier, Director, Technical Services Center, Government
Finance Officers Association
- Glenn McClain, Business Services Director, CFDTF Choice
- Lynnisse Roehrich-Partrick, Assistant Commissioner, Tennessee
State Department of Education
- Catherine C. Sielke, University of Georgia, American Educational
Finance Association
- Linda Champion, Task Force Chair, Administrator, Office of
Funding and Financial Reporting, Florida Department of Education
- James (Chris) Christman, Pittsburg State University
- Garnet Lavan Dukes, Bureau Chief, Education Information and
Accountability Services, Florida Department of Education
- Frank Johnson, Statistician, National Center for Education
Statistics, U.S. Department of Education
Extended Reviewing Committee Members
- Nicholas C.A. Alito, CPA, Executive Director for Business Services,
Eau Claire Area School
- istrict, Wisconsin (representing Association of School Business
Officials)
- Bruce Hunter, American Association of School Administrators
- Anthony Roelle, National Education Association
- Howard Nelson, American Federation of Teachers
- Jack Reagan, American Institute of Certified Public Accountants
Other organizations that were part of the Extended Reviewing Committee
but which did not designate a specific representative include:
- National School Board Association
- Council of Chief State School Officers
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