The United States Bureau of the Census conducts an Annual Survey of Government Finances as authorized by law under title 13, United States Code, Section 182.

The 1993 survey, similar to other annual surveys and census of governments conducted for many years, covers the entire range of government finance activities—revenue, expendi- ture, debt, and assets. The 1993 Government Finance Series (Series GF93) contains 3 parts: No. 3, State Government Finances: 1993; No. 5, Government Finances in 1992-93 ; No. 10, Public Education Finances: 1992-93 .

This report, No. 10, contains financial statistics relating to public elementary-secondary and higher education. It presents national and State financial aggregates and dis- plays data for each public school system with an enroll- ment of 15,000 or more