Resource Handbook

Financial Accounting for Local and State School Systems, 1990

NCES
Author(s):
William J. Fowler, Jr.
Publication date:
November 1997
Survey areas:
EDFIN - Education Finance Statistics Center
Publication number:
NCES 97096rev

Summary

This NCES Handbook has been designed as a 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 and uniform manner.

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