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The U.S. Census Bureau conducts the Census of Governments
and the Annual Surveys of State and Local Government Finances
as authorized by law under Title 13, U.S. Code, Sections 161
and 182. The Census of Governments has been conducted every
5 years since 1957, while the annual survey has been conducted
annually since 1977 in years when the Census of Governments is
not conducted. The 2013 Annual Survey of School System
Finances, similar to previous annual surveys and censuses of
governments, 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 prekindergarten through grade 12
education. It includes national and state financial aggregates
and displays data for the 100 largest school systems by
enrollment in the United States.
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