The educational community is recognizing that it has had little direct control over or knowledge of educational data collection. The objective of this paper is to present a description of presently collected financial data collected by a state education department. An entity set model is used to create a relational view of the data to facilitate development of an integrated data base. Methodology includes analysis of data collection instruments, interviews with users, and creation of relational models. The scope, structure, response burden, and adequacy of the financial data system are described. A neglected methodology is introduced to educational data description. (Author/MLF)