This publication was undertaken by the National Center for Education Statistics 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. Education finance researchers from the University of Georgia and the University of Ottawa compiled descriptions of the funding system in each state and province. 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. 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. (Author/DLW)