This bibliography is a compilation of all ERIC document citations and abstracts and CIJE citations and annotations relevant to educational finance from the beginning of the ERIC system through July 1971. The scope of the citations included incorporates all those documents bearing descriptors related to educational finance issues associated with the elementary and secondary school program in the United States. Documents concerned with student enrollment, staff compensation, and resource allocations are also included. Documents dealing with financial issues in higher education or education in countries other than the United States are excluded. The material is organized chronologically for ERIC documents (by ED number) and for ERIC journal articles (by EJ number). Both a subject and an author index are provided. The 74 major terms used in the search are displayed in the introduction. (Author/JF)