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This report presents data from the School District Finance Survey (F–33) of the Common Core of Data (CCD) survey system for school year (SY) 2008–09 (fiscal year [FY] 2009). The F–33 is a district-level financial survey that consists of data submitted annually to the National Center for Education Statistics (NCES) and the Governments Division of the U.S. Census Bureau (Census) by state education agencies (SEAs) in the 50 states and the District of Columbia.

The purpose of this report is to introduce new data through the presentation of tables containing descriptive information; therefore, the selected findings chosen for this report demonstrate the range of information available when using the CCD. The selected findings do not represent a complete review of all observed differences in the data and are not meant to emphasize any particular issue.

The F–33 is part of the CCD surveys that collect administrative records data from SEAs. The Governments Division of Census cosponsors the F-33 with NCES and conducts the data collection. All 50 states and the District of Columbia provided data for FY 09. All financial transactions associated with assets, expenditures, revenues, and indebtedness are accounted for, including revenues from federal, state, and local sources and expenditures in categories such as instruction and instruction-related activities, student support services, administration, operation, capital outlay, and debt services.

SEAs report financial data for a variety of types of local education agencies. This report focuses on regular public school districts and independent charter school districts.1 However, the corresponding data file used to create this report also includes agencies whose only function is to collect and allocate funds or to provide certain administrative services for a group of districts.

Tables 1 through 5 in this report include all regular school districts reported by SEAs with student counts greater than zero and that are listed in the CCD Local Education Agency Universe Survey file for SY 2008–09. There were 15,381 such districts in FY 09. Tables 6 and 7 include the regular noncharter school districts data with the independent charter school districts data.

Table 8 presents the revenues and current expenditures of the 100 largest school districts according to the size of their student enrollment, as reported in the F-33. Table 9, the federal revenues table, includes all LEAs reported in the F–33.

Please see Appendix A: Methodology and Technical Notes for more information about survey content and methodology. Appendix B is a glossary of key CCD terms used in this report.

More information about CCD surveys and products is available at


1 In this report, regular school districts exclude districts that administer only vocational and special education schools and independent charter schools. Education service agencies and other agencies that do not operate schools are also excluded from regular school districts in this report. Regular school districts may operate charter schools in addition to noncharter schools. Independent charter school districts operate only charter schools. The definitions of regular school district, independent charter school district, and charter school can be found in Appendix B: Common Core of Data Glossary.