School District Finance Survey, 2007-08 (F-33 2007-08), is a study that is part of the Common Core of Data (CCD) program; program data available since 1990 at . F-33 2007-08 (https://nces.ed.gov/ccd/f33ageninfo.asp) is a universe survey that is designed to provide finance data for all local education agencies (LEAs) that provide free public elementary and secondary education in the United States. The data file for F-33 2007-08 contains 16,453 records representing the public elementary and secondary education agencies in the 50 United States and the District of Columbia. Key statistics produced from F-33 2007-08 are expenditures by object and function, indebtedness, and revenues by source. The F-33 is collaboration by the National Center for Education Statistics (NCES) and the Census Bureau. Census is the primary collection agent. Census refers to the collection as the Annual Survey of Local Government Finances: School Systems and releases its own version of the data file and publication based on that file. The NCES and Census files differ in their inclusion of independent charter school districts, the classification of some revenue items, and the inclusion of some expenditure items.