The NPEFS survey collects K-12 school finance data for all 50 states and Washington, D.C. Data include measures of revenues by source, expenditures by category, and aspects of debt and assets. This data is used to conduct research on how states and districts allocate and use resources, and is used to control for spending in research studies. It is also leveraged to allocate some federal program funds to districts (e.g., Title I).