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Editing: The extensive use of central collection of elementary-secondary finance data requires the maintenance of state-specific crosswalks that define the state data items which comprise each of the items reported by the Census Bureau. The Census Bureau tries to mitigate coverage error by performing checks against various other sources of school system data: the NPEFS state totals, NCES listing, and the Census Bureau's Governments Integrated Directory. These checks identify cash and debt flow problems, significant current year/prior year differences, illogical salary/current spending relationships, out-of-scope per pupil expenditure, and other peculiarities. Census Bureau staff resolve edit and other problems by rechecking data sources for entry errors, reviewing state and other reports that contain the same type of information, and making follow-up calls to state and local officials.
The inclusion of all financial transactions, except for interfund transfers and some fiduciary activities, allows for effective review and editing. It enables respondents and Census Bureau staff to take a global view of government finance and to perform basic cash flow logic checks.
Sampling Error: The data are not subject to sampling error since the Census Bureau attempts to contact every school system.