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Alison, G.S., Honegger, S.D., and Johnson, F. (2009). Financial Accounting for State and Local School Systems: 2009 Edition (NCES 2009-325). National Center for Education Statistics, Institute of Education Sciences, U.S. Department of Education, Washington, DC.

Cornman, S.Q., and Noel, A.M. (2011). Revenues and Expenditures for Public Elementary and Secondary School Districts: School Year 200809 (Fiscal Year 2009) (NCES 2012-313). U.S. Department of Education. Washington, DC: National Center for Education Statistics. Retrieved September 18, 2012, from

Related Data Files

Data files for all Common Core of Data (CCD) surveys used in this report may be found on the data files page of the CCD website at