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Allison, 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.

Office of the Federal Register, National Archives and Records Administration. (2009). Federal Register Vol. 74, No. 154, Vol. 74, No. 197. Washington, DC: Author. Retrieved December 15, 2011, from

U.S. Department of Education, National Center for Education Statistics. (2003). NCES Statistical Standards (NCES 2003-601). Washington, DC: U.S. Government Printing Office.

Related Data Files

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