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A census of governments is taken at 5-year intervals as required by law under Title 13, United States Code, Section 161. This 1992 census, similar to those taken since 1957, covers four major subject fields—government organiza- tion, taxable property values, public employment, and government finances. Volume 4, Government Finances , contains six parts that cover a wide range of State and local government financial activity in fiscal year 1991-92. They are: No. 1, Public Education Finances; No.2, Finances of Special Districts; No. 3, Finances of County Governments; No.4, Finances of Municipal and Township Governments; No.5, Compen- dium of Government Finances ;andNo.6, Employee- Retirement Systems of State and Local Governments.
This report, No. 1, contains financial statistics relating to public higher, elementary-secondary, and other education. It presents national and State financial aggregates and displays data for each public school system with an enrollment of 5,000 or more.
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