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 2001 survey, similar to other annual surveys and censuses of governments conducted for many years, covers the entire range of government finance activities--revenue, expenditure, debt, and assets (cash and security holdings).

This report contains financial statistics relating to public elementary-secondary education.  It presents national and state financial aggregates and displays data for each public school system with an enrollment of 15,000 or more