In the past three years, we developed decision -based estimation to estimate survey totals for the Annual Survey of Public Employment and Payroll (ASPEP). Recently, we developed a step -wise ratio method to estimate the Annual Finance Survey (AFS) characteristics of interest: Revenue, Expenditure, Debt, and Asset. In this paper, we discuss some small area challenges when we estimate survey totals at a function level, where the small area issue occurs. First, we introduce the idea of using synthetic estimation and modified direct estimation in ASPEP. Then, we modify the composite estimator as a weighted average of the modified direct estimator and synthetic estimator. We also apply the empirical Bayes to estimate the survey total, and then compare it to the modified composite using 2007 Census of Governments data. Secondly, we introduce the idea of using a step -wise ratio in the AFS with a validation the from New York census data. Lastly, we used the decision -based method to produce the state and nation total to compare with the step -wise ratio.