The United States Census Bureau conducts an Annual Survey of Government Finances as authorized by law under Title 13, United States Code , Section 182.  The 2003 survey, similar to other annual surveys and censuses of governments conducted for many years, covers the en tire range of gove rnment finance ac tivities- -revenue, expenditure, debt, and assets (cash and  security holdings.)

This report contains financial statistics relating to public elementary-secondary education.  It includes national and state financial  aggregates and display data for each  public school system with an enrollment of 10,000 or more.