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


The 2009 edition updates the earlier 2003 edition 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 chapters and reviewing and revising the account code structure and account code definitions.

NCES would like to thank all of the accountants and data coordinators in the state education agencies who have used the 2003 edition of the handbook and have provided advice on improving and updating the handbook. Some of those users reviewed this edition, and NCES would like to thank: Su McCurdy, Iowa Department of Education; Peggy O'Guin, California Department of Education; Sara Barnes, Kansas State Department of Education; and Vaughn Altemus, Vermont State Department of Education.

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