This publication was undertaken by NCES in partnership with two private entities, the American Education Finance Association (AEFA), which contracted for the information collection, and the National Education Association (NEA), which funded the effort. Descriptions of each state or province funding system was compiled by education finance researchers from the University of Georgia and the University of Ottawa. The publication, is being made available only via the Internet at the NCES web site and on a CD-ROM. There is intense interest among the education finance research community for information describing state systems for financing local school districts. The descriptive information in this publication is designed to be useful to the education finance research community and fiscal policy analysts whose backgrounds and training are very diverse. The authors sought to balance the simplicity of the descriptions to make them understandable to a wide audience and, at the same time, technically correct. Some of the terms and concepts might be new to the reader who is unfamiliar with the arcane art of education state aid formulas. To true finance sophisticates, however, these descriptions may lack the abstruse detail to deploy similar formulas in other venues. It was not possible to include summary information in this publication. NCES hopes that such work may be published in the future. The papers in this publication were requested by the National Center for Education Statistics, U.S. Department of Education. They are intended to promote the exchange of ideas among researchers and policymakers, no official support by the U.S. Department of Education or NCES is intended or should be inferred.
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