This documentation is for the revised file (Version 1b) of the National Center for Education Statistics' (NCES) Common Core of Data (CCD) National Public Education Financial Survey (NPEFS) for school year 2008-2009, fiscal year 2009 (FY 09). It contains a brief description of the data collection along with information required to understand and access the data file. The Governments Division of the U.S. Census Bureau conducts the NPEFS data collection on behalf of NCES. The Education Sciences Reform Act of 2002, section 151(b) (3), 20 U.S.C. 9541, authorizes NCES to collect these data. NPEFS provides state aggregate finance data for revenues and expenditures for public elementary and secondary education. NPEFS data are useful to: (1) chief officers of state education agencies; (2) policymakers in the executive and legislative branches of federal and state governments; (3) education policy and public policy researchers; (4) the press; and (5) citizens interested in information about education finance. State education agencies (SEAs) in the 50 states, the District of Columbia, Puerto Rico, and four U.S. Island Areas (American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, and the U.S. Virgin Islands) report state aggregate finance data to the NPEFS program. The data file is organized by state or jurisdiction and contains revenue data by funding source, expenditure data by function and object, and average daily attendance (ADA) data. The file also includes total student membership data from the 2008-2009 CCD State Nonfiscal Survey of Public Elementary/Secondary Education 1c file. Appended are: (1) Record Layout and Description of Data Elements; (2) Glossary; (3) State Abbreviations and American National Standards Institute (ANSI) State Codes; (4) Imputations and Edits List; (5) Fiscal Data Plan Questions; (6) Fiscal Data Plan Responses; (7) Value Distribution and Field Frequencies; (8) State Notes; and (9) Survey Form. (Contains 3 tables, 7 exhibits and 11 footnotes.