The following web sites and citations provide other information useful
to identifying and describing federal reporting requirements and other
reference material relevant to education finance in more detail. This
publication contains references to web sites on the Internet. These
references were current at the time of publication.
Common Core of Data (CCD) — http://nces.ed.gov/ccd
- CCD data files and documentation: http://nces.ed.gov/ccd/ccddata.asp
- Coordinator's Corner (information on state CCD Data Coordinators):
http://nces.ed.gov/ccd/corner.asp
- Resources for CCD Data Coordinators such as survey forms and
instructions:
http://nces.ed.gov/ccd/ccResources.asp
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. http://www.cfda.gov
Census Bureau web site with school district finance data (F-33)
http://www.census.gov/govs/www/school.html
Financial Standards Accounting Board web site for establishing
and improving standards of financial accounting and reporting http://www.fasb.org/
Government Financial Officers Association web site of state/provincial
and local finance officers in the United States and Canada http://www.gfoa.org/
Governmental Accounting Standards Board web site of standards
of state and local governmental accounting and financial reporting
http://www.gasb.org/
NCES web site http://nces.ed.gov/
Title I web site maintained by the U.S. Department of Education,
Office of Elementary and Secondary Education http://www.ed.gov/offices/OESE/CEP/
American Institute of Certified Public Accountants, Statement
on Auditing Standards No. 78, Consideration of Internal Control
in a Financial Statement Audit: An Amendment to Statement on Auditing
Standards No. 55.
Association of School Business Officials International. (2000).
GASB Statement No. 34: Implementation Recommendations for School
Districts. Reston, VA: Association of School Business Officials
International.
Deloitte and Touche (2001). Twelve White Papers on Issues in
Education Finance. Unpublished manuscript.
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, Stephen J. (2001). Governmental Accounting, Authority
and Financial Reporting. Government Finance Officers Association,
ISBN 0-89125-219-3.
Governmental Accounting Standards Board. (2002). Codification
of Governmental Accounting and Financial Reporting Standards
(Statement 34 Edition), as of June 30, 2002. Norwalk, CT.
Governmental Accounting Standards Board. (2001). Guide to Implementation
of GASB Statement 34 and Related Pronouncements: Questions and Answers.
Norwalk, CT.
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.
Governmental Accounting Standards Board. (1999). Statement No.
34, Basic Financial Statements-and Management's Discussion and Analysis-for
State and Local Governments. Norwalk, CT.
Miller, L. and McClure, M. (Year unknown). "Reliable School Budget
Forecasts: Seven Tools That Work." School Business Affairs,
(Vol. and No. unknown).
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.
(2001). Staff
Data Handbook: Elementary, Secondary, and Early Childhood Education:
2001 Edition (NCES 2001-305). Washington, DC: U.S. Government
Printing Office.
U.S. Department of Education, Institute of Education Sciences.
(1990). Financial Accounting for Local and State School Systems.
Washington, DC: National Center for Education Statistics.
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