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 Pub Number  Title  Date
NCES 2015347 Financial Accounting for Local and State School Systems: 2014 Edition
This NCES handbook has been designed as the national standard for state and local education agencies to use in tracking and reporting financial data and for school districts to use in preparing their comprehensive annual financial reports (CAFRs). The purpose of the handbook is to ensure that education fiscal data can be reported in a comprehensive manner.

The 2014 Edition contains guidance conforming to Governmental Accounting Standards Board Statements, up to Statement 70. There are chapters on budgeting, governmental accounting and financial reporting. Account codes have been updated to reflect changes in the new reporting requirements and developments in technology and security. There are also special chapters on accounting student activity funds and a model for school level program cost accounting.
4/20/2015
NCES 2014097 NCES Statistical Standards
This publication contains the 2012 revised statistical standards and guidelines for the National Center for Education Statistics (NCES). These standards and guidelines are intended for use by NCES staff and contractors to guide them in their data collection, analysis, and dissemination activities. They are also intended to present a clear statement for data users regarding how data should be collected in NCES surveys, and the limits of acceptable applications and use. Users should be cognizant that the contents of this publication are continually being reviewed for technological and statistical advances.
5/22/2014
NCES 2011609 NCES Handbook of Survey Methods
This publication presents explanations of how each survey program in NCES obtains and prepares the data it publishes. The Handbook aims to provide users of NCES data with the information necessary to evaluate the suitability of the statistics for their needs, with a focus on the methodologies for survey design, data collection, and data processing.
6/28/2011
NCES 2009325 Financial Accounting for Local and State School Systems: 2009 Edition
This NCES handbook has been designed as the national standard for state and local education agencies to use in tracking and reporting financial data and for school districts to use in preparing their comprehensive annual financial reports (CAFRs). The purpose of the handbook is to ensure that education fiscal data can be reported in a comprehensive manner.

The 2009 Edition contains guidance conforming to Governmental Accounting Standards Board Statements, up to Statement 47. There are chapters on budgeting, governmental accounting and financial reporting. Account codes have been updated to reflect changes in the new reporting requirements and developments in technology and security. There are also special chapters on accounting student activity funds and a model for school level program cost accounting.
6/23/2009
NCES 2008805 Handbooks Online - Version 6.0
Handbooks Online - Version 6.0 is a searchable web tool that provides access to the NCES Data Handbooks for elementary, secondary, and early childhood education. These Handbooks offer guidance on consistency in data definitions and in maintaining data so that they can be accurately aggregated and analyzed. The online Handbook database provides the Nonfiscal Handbooks in a searchable web tool. This database includes data elements for students, staff, classrooms, and education institutions.
10/1/2008
NCES 2005372 Handbooks Online - Version 5.0
Handbooks Online - Version 5.0 is a searchable web tool that provides access to the NCES Data Handbooks for elementary, secondary, and early childhood education. These Handbooks offer guidance on consistency in data definitions and in maintaining data so that they can be accurately aggregated and analyzed. The updated database includes data elements for students, staff, and education institutions; added data elements for food service; and a link to the current NCES Accounting Handbook.
10/15/2007
NFES 2007801 Forum Guide to Core Finance Data Elements
This document provides an overview of key finance data terms. It also covers the 2 NCES public school finance surveys: the state-level National Public Education Financial Survey and the School District Finance Survey (or F-33). Differences and similarities between the two surveys are described. Chapter 3 contains definitions for key finance data elements. Chapter 4 contains a listing and defininitons of key finance indicators and economic adjustment indexes.
7/17/2007
NCES 2007341 Secondary School Course Classification System: School Codes for the Exchange of Data (SCED)
This NCES data handbook provides taxonomy for assigning standard codes to secondary school courses in 22 major subject areas. It also includes a content description for each course, and instructions on how to use the taxonomy in coding courses.
5/9/2007
NCES 2006160 Postsecondary Facilities Inventory and Classification Manual
The Postsecondary Education Facilities Inventory and Classification Manual (FICM), 2006 Edition manual describes standard practices for initiating, conducting, reporting, and maintaining a postsecondary institutional facilities inventory. It is designed to be useful to both specialized staff and generalists and to be applicable to institutions with sophisticated information needs as well as to those with more basic facilities information needs. It reflects the perspective that along with human resources and financial assets, space is one of the primary resources of a postsecondary educational institution. It provides updated definitions for building area measurements, space and room use codes, and other data elements that are useful for including in a facilities inventory. It describes the basic principles for developing a facilities database, provides guidance on required and optional data elements for inclusion in a facilities inventory, suggests analytic, administrative and comparative uses for facilities data and presents issues that are emerging in the collection, maintenance and reporting of facilities data.
6/2/2006
NFES 2006804 Accounting for Every Student: A Taxonomy for Standard Student Exit Codes
Today’s public education agencies are being held accountable for student achievement to an unprecedented extent. The current focus on student outcomes—particularly the attention given to graduation and dropout rates—has highlighted the importance of collecting accurate data at the student level. Comprehensive information systems need standard codes to place students who enroll in a specific school within a given district, and to subsequently track any changes in those students’ enrollment status. This guidebook presents “best practice” advice, from members of the National Forum on Education Statistics, for maintaining such information. It was developed to help education agencies develop effective information systems for tracking the enrollment status of students. It is primarily for data managers and accountability directors at state and local education agencies, as well as school administrators responsible for collecting student enrollment and exit data. In addition, researchers and policymakers will find the guidebook useful in making fair comparisons among schools and agencies on issues related to student enrollment, retention, and completion.
2/17/2006
NFES 2005802 Forum Guide to Education Indicators
The Forum Guide to Education Indicators provides encyclopedia-type entries for 44 commonly used education indicators. Each indicator entry contains a definition, recommended uses, usage caveats and cautions, related policy questions, data element components, a formula, commonly reported subgroups, and display suggestions. The document will help readers better understand how to appropriately develop, apply, and interpret commonly used education indicators.
7/22/2005
NPEC 2005832 NPEC Sourcebook on Assessment: Definitions and Assessment Methods for Communication, Leadership, Information Literacy, Quantitative Reasoning, and Quantitative Skills
The NPEC Sourcebook on Assessment provides descriptive information about commercially developed instruments that are designed to assess communication skills, leadership skills, information literacy, quantitative reasoning, and quantitative skills for use in postsecondary education settings. The information provided for each instrument includes the content area it assesses, its cost, content, its reliability and validity, strengths, and limitations when this information was available. This sourcebook also examines definitions and important student outcomes in each of the 5 areas and cites resources that provide more in-depth information about the issues involved in measuring these 5 areas. Audiences who might find this publication helpful include faculty, assessment professionals, institutional researchers, and others who are involved in selecting assessments and developing assessment processes.
7/19/2005
NFES 2005801 Forum Guide to Building a Culture of Quality Data: A School & District Resource
Quality data, like quality students, come from schools. Recently, there has been a growing awareness that effective teaching, efficient schools, and quality data are related. The quality of information used to develop an instructional plan, run a school, plan a budget, or place a student in a class depends upon the school data clerk, teacher, counselor, and/or school secretary who enter data into a computer. This document offers recommendations to staff in schools and school districts about best practices for data entry — getting things right at the source.
12/13/2004
NCES 2004318 Financial Accounting for Local and State School Systems: 2003 Edition
This NCES handbook has been designed as the national standard for state departments of education to use in reporting financial data and for school districts to use in preparing their comprehensive annual financial reports (CAFRs) that are submitted to their respective state departments of education. The purpose of the handbook is to ensure that education fiscal data can be reported in a comprehensive manner. The 2003 Edition contains guidance conforming to Governmental Accounting Standards Board Statements, up to Statement 39. There are chapters on budgeting, governmental accounting and financial reporting. Account codes have been updated to reflect changes in the new reporting requirements and developments in technology and security. There are also special chapters on accounting student activity funds and a model for school level program cost accounting.
11/18/2003
NCES 2003419 NCES Nonfiscal Data Handbook for Early Childhood, Elementary, and Secondary Education
The NCES Nonfiscal Data Handbook was developed to provide guidance concerning the consistent maintenance of student, staff, and education institution information. This handbook defines data elements and definitions describing students, staff, schools, LEAs, IEUs, and SEAs in early childhood, elementary, and secondary education. This handbook contains no data.
10/1/2003
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