Change Requests

Key Information

Previous ICR	202508-3060-008

Federal Register Notices

Authorizing Statutes

Abstract

The Federal Communications Commission (Commission) is requesting that the Office of Management and Budget (OMB) approve a three-year extension of the information collection, titled “47 CFR 43.82, Annual International Circuit Capacity Reports.” Pursuant to 47 CFR § 43.82, cable landing licensees and entities holding capacity on submarine cables file electronically annual circuit capacity reports, in a format set out in a Filing Manual. This non-substantive change justification request is being submitted to the Office of Management (OMB) for review and approval. Please see the non-substantive change justification for the reason behind this change request to OMB.

Key Information

Previous ICR	202408-1018-001

Federal Register Notices

Authorizing Statutes

Abstract

The Fish and Wildlife Act of 1956 (16 U.S.C. 742d) designates the Department of the Interior as a key agency responsible for the conservation and protection of wildlife and fisheries resources in the United States (U.S.). This responsibility dictates that we gather accurate data on conservation efforts through means such as research to improve the development, management, and advancement of efforts. At the June 2022, Monarch Butterfly Summit, the Secretary of Interior announced that the U.S. Fish and Wildlife Service (Service) would establish a national Center for Pollinator Conservation (Center), funded through annual appropriations. The Center would serve as a science and collaboration hub across internal Service programs and regions as well as with external agencies and partners. It would help direct conservation actions that can reverse declining pollinator population trends. The Center is seeking to conduct a social network analysis to collect information regarding the structure and functions of pollinator networks throughout the country, key influencers and network clusters, network gaps, and the diffusion of information across the broad pollinator conservation community. The proposed survey collects information necessary to support the Center’s role as a science and collaboration hub helping inform evidence-based decisions to create, sustain, and strengthen relationships and communication channels across individuals and organizations to increase awareness of, collaboration on, and efficacy of pollinator conservation efforts.

Key Information

Previous ICR	202505-0625-003

Abstract

On March 26, 2025, the President issued Proclamation 10908 (90 FR 14705), “Adjusting Imports of Automobiles and Automobile Parts Into the United States,” (Proclamation 10908) finding that imports of automobiles and certain automobile parts continue to threaten to impair the national security of the United States and imposing specified tariffs to adjust imports of automobiles and certain automobile parts so that such imports will not threaten to impair national security pursuant to Section 232 of the Trade Expansion Act of 1962 (“Section 232”). Section 232 authorizes the President to adjust the imports of an article and its derivatives that are being imported into the United States in such quantities or under such circumstances as to threaten to impair the national security of the United States so that such imports will not threaten to impair national security. Proclamation 10908 imposed a 25 percent tariff on certain imports of automobiles, effective April 3, 2025, and certain imports of automobile parts, effective May 3, 2025. On April 29, 2025, the President issued Proclamation 10925 (90 FR 18899), which allowed for automobile manufactures assembling automobiles in the United States to apply for an import adjustment offset amount, which would offset certain tariff liability under Proclamation 10908 on imports of automobile parts. Proclamation 10925 required that within 30 days of the date of the order the Secretary of the Department of Commerce (Commerce) shall establish a process by which automobile manufacturers could submit documentation supporting eligibility and a claim for an import adjustment offset amount. A prepared notice announces procedures for administration of the import adjustment offset amount program, including application, documentation, and certification requirements, eligibility conditions, and coordination with U.S. Customs and Border Protection (CBP). On June 13, 2025, the International Trade Administration published a Notice titled “Procedures To Administer Import Adjustment Offset Amounts for Certain Imports of Automobile Parts Under Proclamation 10908, as Amended” (90 FR 25027), which established procedures for automobile manufacturers to apply for and use the import adjustment offset amount established by Presidential Proclamation 10925 of April 29, 2025 (90 FR 18899), “Amendments to Adjusting Imports of Automobiles and Automobile Parts Into the United States” (Proclamation 10925) to incentivize domestic automobile production and reduce American reliance on imports of foreign automobiles and their parts. Proclamation 10984 of October 17, 2025, “Adjusting Imports of Medium- and Heavy-Duty Vehicles, Medium- and Heavy-Duty Vehicle Parts, and Buses Into the United States,” (Proclamation 10984) took similar action to address the threat imports of Medium- and Heavy-Duty Vehicles (MHDV) and Medium- and Heavy-Duty Vehicle Parts (MHDVPs) pose to the national security of the United States; that Proclamation also amended the offset rules established by Proclamation 10925. This notice establishes procedures for submission and review of such documentation by the Department of Commerce (Department), and the establishment of this notice has resulted in this new IC request.Emergency Justfication:During the shutdown/furlough, the Agency was unable to timely submit a 60-day Federal Register notice for an OMB control number which expires in December 2025 because actions to develop or submit the notice were not deemed excepted/exempted activities. Additionally, prior to the shutdown there were discussions taking place with key stakeholders about the feasibility of merging 0625-0283 and 0625-0284 into one collection to avoid the duplication of efforts and to address an undetermined number of requests for emergency clearances due to additional information collections resulting from Presidential Proclamations related to Section 232.

Key Information

Previous ICR	201911-1105-001

Federal Register Notices

Authorizing Statutes

Abstract

As a law enforcement agency, the United States Marshals Service has unique medical requirements that prevent USMS from using current medical-related Standard and Optional forms. These forms have been developed to allow USMS to ensure that the applicants, contract employees and current federal employees who work in operational law enforcement positions are physically fit enough to perform their duties safely and successfully.

Key Information

Previous ICR	202204-2700-001

Federal Register Notices

Abstract

The Virtual Guest Program exists to leverage the excitement around launches and milestones to widely disseminate information about Earth and space phenomena through the sharing of information about research on launches, mission objectives, public engagement activities (coloring pages, social media filters) and the like. Using Eventbrite, the program provides registration opportunities for individuals and watch parties so that NASA may provide them specific information they are interested in receiving and to share a detailed slice of NASA's efforts in carrying out it missions and program goal. The information gathered from watch party organizers will help NASA better understand public interest and provide information and opportunities that meet that interest.

Key Information

Previous ICR	202509-0920-003

Federal Register Notices

Authorizing Statutes

Abstract

DHIS collects on an annual basis, statistically valid data on the amount, distribution, and effects of illness and disability in the population and on the utilization of health care services for such conditions. NHIS data are used widely throughout the Department of Health and Human Services (DHHS) to monitor trends in illness and disability and to track progress toward achieving many of the health objectives for the nation. This Revision includes updated Survey information and burden edits. The current design of the NHIS questionnaire, implemented in 2019, features a rotational schedule consisting of annual core, rotating core, emerging content, and sponsored content modules. This Non-Substantive Change Request is submitted to accommodate the addition/removal of questions on the Household Roster, Adult, Child, Re-Interview Survey Content Sections of the approved data collection. There is a very minor decrease in estimated burden hours.

Key Information

Federal Register Notices

Authorizing Statutes

Abstract

This information collection request (ICR) supports the Temporary Final Rule (TFR), Exercise of Time-Limited Authority to Increase the Numerical Limitation for Fiscal Year 2026 for H-2B Temporary Nonagricultural Worker Program and Portability Flexibility for H-2B Workers Seeking To Change Employers, which is being promulgated by the Department of Labor (DOL or Department) and the Department of Homeland Security (DHS) (collectively, the Departments). The regulatory requirements will be codified at 8 CFR part 214 and 20 CFR part 655. The ICR includes a new form, Attestation for Employers Seeking to Employ H-2B Nonimmigrant Workers under Section 105 of Division G, Title I of the Further Consolidated Appropriations Act, 2024, Public Law 118-47, as extended by Public Law 119-37, Form ETA-9142-B-CAA-10 (Form ETA-9142-B-CAA-10).Emergency Justfication:ETA is requesting emergency clearance of an information collection request (ICR) that supports the Temporary Final Rule (TFR), Exercise of Time-Limited Authority to Increase the Numerical Limitation for Fiscal Year 2026 for H-2B Temporary Nonagricultural Worker Program and Portability Flexibility for H-2B Workers Seeking To Change Employers, which is being promulgated by the Department of Labor (Department) and DHS (collectively, the Departments). The regulatory requirements will be codified at 8 CFR part 214 and 20 CFR part 655. The ICR includes a new form, Form ETA-9142B-CAA-10. ETA cannot reasonably comply with the normal clearance procedures under the PRA and ensure the implementation of regulatory requirements as well as the ability to immediately seek H-2B workers upon the release by DOL and DHS of an additional 35,000 visas. DHS’ authorization, after consultation with DOL, to increase the number of H-2B visas available to U.S. employers in FY 2026, under Public Law 118-83, as extended by Public Law 119-37, which expires on January 30, 2026. To meet Congress’s mandate and the current demand for workers within the statutory timeframe for such visas to be released, the rule in question will need to become effective upon publication in the Federal Register and the forms must be in place in time for employers to be able to petition for these additional workers immediately.

Key Information

Previous ICR	202206-0694-003

Federal Register Notices

Authorizing Statutes

Abstract

The United States and several other countries have undertaken to increase the effectiveness of their respective controls over international trade in strategic commodities by means of an import Certificate procedures. For the U.S. importer, this procedure provides that, where required by the exporting country with respect to a specific transaction, the importer certifies to the U.S. Government that he/she will import specific commodities into the United States and will not reexport such commodities except in accordance with the export control regulation of the United States. The U.S. Government, in turn, certifies that such representations have been made.

Key Information

Previous ICR	202310-1140-003

Federal Register Notices

Authorizing Statutes

Abstract

Section 923 of Chapter 44 of Title 18 requires persons wishing to be licensed to renewal their license every three years. In order to renew their license, licensees must complete ATF Form 8 (5310.11) Part II to certify compliance with the provisions of the law for the FFL business.

Key Information

Previous ICR	202409-1110-001

Federal Register Notices

Authorizing Statutes

Abstract

The Brady Handgun Violence Prevention Act of 1993 (Brady Act) requires the United States Attorney General to establish a NICS that any FFL may contact, by telephone or by other electronic means, for information to be supplied immediately, on whether receipt of a firearm to a prospective purchaser would violate state or federal law. FFLs must enroll in the NICS in order to legally conduct checks on the NICS.

Key Information

Previous ICR	202206-2510-001

Federal Register Notices

Authorizing Statutes

Abstract

Under the Single Family Mortgage Foreclosure Act of 1994, HUD may exercise a nonjudicial power of sale of single-family HUD-held mortgages and may appoint foreclosure commissioners to do this. HUD needs the notice and resulting applications for compliance with the Act's requirements that commissioners be qualified.

Key Information

Previous ICR	202204-1117-004

Federal Register Notices

Authorizing Statutes

Abstract

The DEA implements the Controlled Substances Act (CSA) which requires that every person who manufactures or distributes a list I chemical shall annually obtain a registration for that purpose. 21 U.S.C. 822 and 823. Additionally, the Controlled Substances Import and Export Act (CSIEA) requires that persons who import or export list I chemicals must obtain a registration prior to conducting such activities. 21 U.S.C. 957 and 958. DEA Form 510 is utilized by applicants desiring to manufacture, distribute, import, and export list I chemicals. DEA Form 510A is utilized for renewal of the registration on an annual basis. DEA is proposing to revise the regulations for application and renewal by requiring all DEA registrants to apply for registration online using the agency’s secure portal. This will eliminate the need for paper forms and payments, streamline the registration process, and save time and expense for both the agency and registration population.

Key Information

Previous ICR	202204-2127-001

Federal Register Notices

Abstract

NHTSA seeks the Office of Management and Budget’s (OMB) approval to reinstate a previously approved information collection (OMB Control Number: 2127-0682) for generic clearance for qualitative feedback on agency service delivery. This collection of information is necessary to enable the Agency to garner customer and stakeholder feedback in an efficient, timely manner, in accordance with our commitment to improving service delivery. The information collected from our customers and stakeholders is achieved through voluntary surveys and will help ensure that users have an effective, efficient, and satisfying experience with the Agency's programs. Our customers and stakeholders range from individuals and households, businesses, organizations, and State and local governments. This information collection request is for a reinstatement and increases the total burden by 20,204 hours and $0. The burden hours and costs did not change from the last request for this collection

Key Information

Previous ICR	202304-1845-002

Authorizing Statutes

Abstract

This is a request to restore 1845-0021: William D. Ford Federal Direct Loan Program (DL) Regulations to allow ED to properly propose revisions to the collection resulting from the current RISE NPRM. There are no changes being requested to this previously approved information collection within this reinstatement request.   OMB approval for this collection expired at the end of 2025 while ED and OMB were actively discussing both collections with renewal timelines impacted by the October 2025 lapse in appropriations and the collections within FSA that are impacted by RISE and other rulemaking resulting from the One Big Beautiful Bill Act (OBBA).Emergency Justfication:The One Big Beautiful Bill Act (OBBA) made statutory changes affecting regulations that fall under this collection, 1845-0021 William D. Ford Federal Direct Loan Program (DL) Regulations. As a result, the Department must amend 34 CFR 685.205 to conform with the new requirements by going through the rulemaking process, including going through a negotiated rulemaking, proposed and final rulemaking process. Due to the statutory deadlines associated with OBBBA, and the government shutdown, ED was not able to pursue the standard PRA renewal process for this collection. The expiration of this collection will create both confusion and potential harm to loan borrowers and loan servicers if the collection expires. The Department requests an emergency reinstatement for six months to keep this collection current, until the RISE rule is finalized, and the collection is revised accordingly.

Key Information

Previous ICR	202303-3060-004

Federal Register Notices

Authorizing Statutes

Abstract

The subject information collection provides an efficient mechanism for commercial spectrum licensees, federal spectrum users, and spectrum licensees with a public safety or safety-of-life mission to report incidents of radio interference.

Key Information

Authorizing Statutes

Abstract

An SBA Disaster Loan borrower and any contractors, subcontractors, or agents of such borrower, who seek to engage in Disaster-Related Activities without complying with a State or Local Requirement preempted under § 123.803 may do so only where the SBA Disaster Loan borrower has provided to SBA, prior to commencement of Disaster-Related Activities, a certification by the borrower’s builder(s) that the builder has so far, and will in the future, comply with and adhere to any applicable state and local rules and regulations not preempted under § 123.803. Such non-preempted rules and regulations include, but are not limited to, building codes, health and safety requirements, inspection requirements (which may be conducted by local government inspectors or qualified, independent third-party inspectors), and any other processes required to obtain a certificate of occupancy at the completion of Disaster-Related Activities.Emergency Justfication:See attached Emergency Justification Memo. The Small Business Administration (“SBA”) requests emergency processing under 5 CFR 1320.13 for a new Information Collection Request (“ICR”). SBA seeks approval by January 28, 2026, to enable immediate collection of a document from SBA Disaster Loan borrowers that includes a certification from their builder(s). This information is essential to the mission of the SBA to ensure the timely and effective delivery of assistance under the Disaster Loan Program authorized under section 7(b) of the Small Business Act (15 U.S.C. 636(b)) (“Disaster Loan Program”) following a Presidentially declared disaster. 5 CFR 1320.13(a)(1)(ii). SBA published an interim final rule on January 29, 2026. This rule preempts certain state and local requirements impacting the repair, rehabilitation, or replacement of damaged or destroyed property and associated activities financed by the Disaster Loan Program when such requirements cause delay in the use of SBA Disaster Loan Program proceeds. The rule is necessary to reconcile non-federal requirements that undermine Congress’s objective of rapid housing and business recovery, public health and safety restoration, and economic stabilization after disasters. The rule creates a new information collection to allow for certification of compliance with state and local requirements. Because the rule is effective on January 29, 2026, the use of normal clearance procedures is extremely likely to prevent or disrupt the collection of information required under the regulation. As a result, this information must be collected prior to the expiration of the ordinary time periods for notice and comment. 5 CFR 1320.13(a)(1)(i). . . Cont'd in memo

Key Information

Previous ICR	202304-1845-002

Authorizing Statutes

Abstract

This is a request to transfer an approved portion of the reporting burden currently in 1845-0116 to 1845-0021. There are no changes to that already approved portion, only the increase of hours for 1845-0021 due to the transfer. This requested action removes from 1845-0116 the information collection sections of the regulations, 685.301 (c) and 685.309 (b), that require reporting William D. Ford Federal Direct Loan Program (Direct Loan Program) borrower information to the Secretary, to the 1845-0021 ICR. By including these reporting requirements in the information collection that manages the regulatory burden for the Direct Loan Program, it will now allow for improved monitoring of any changes in the burden assessment as well as streamlining the number of information collections which the public and the Department must track. See attached for additional explanation.Emergency Justfication:The One Big Beautiful Bill Act (OBBA) made statutory changes affecting regulations that fall under this collection, 1845- William D. Ford Federal Direct Loan Program (DL) Regulations. As a result, the Department must amend 34 CFR 685.205 to conform with the new requirements by going through the rulemaking process, including going through a negotiated rulemaking, proposed and final rulemaking process. Due to the statutory deadlines associated with OBBBA, and the government shutdown, ED was not able to pursue the standard PRA renewal process for this collection. The expiration of this collection will create both confusion and potential harm to loan borrowers and loan servicers if the collection expires. The Department requests an emergency reinstatement for six months to keep this collection current, until the RISE rule is finalized, and the collection is revised accordingly.

Key Information

Previous ICR	202503-0535-004

Federal Register Notices

Authorizing Statutes

Abstract

The National Agricultural Statistics Service (NASS) requests approval for non-substantive change to NASS’s Confidentiality Pledge. In the summer of 2025, the Office of Management and Budget (OMB) requested that NASS update its confidentiality pledge. This change to NASS Confidentiality Pledge would affect all surveys conducted under NASS’s 34 active Information Collections (ICs). Current Language: “Your responses will be kept confidential and any person who willfully discloses ANY identifiable information about you or your operation is subject to a jail term, a fine, or both.” Proposed Revision: “Your responses will be kept confidential and any person who willfully discloses ANY identifiable information about you and your operations without your consent is subject to a jail term, a fine, or both.”

Key Information

Previous ICR	202210-3038-007

Federal Register Notices

Authorizing Statutes

Abstract

Section 731 of Title VII of the Dodd-Frank Wall Street Reform and Consumer Protection Act (Dodd-Frank Act, Pub L. No. 111-203, 124 Stat. 1376 (2010)) amended the Commodity Exchange Act (CEA) by adding sections 4s(f), 4s(g), and 4s(i), among others. Pursuant to this authority, the Commission promulgated regulations 23.500-23.505, which obligate swap dealers (SDs) and major swap participants (MSPs) to develop and retain written swap trading relationship documentation. The final regulations also establish requirements for SDs and MSPs regarding swap confirmation, portfolio reconciliation, and portfolio compression. Confirmation, portfolio reconciliation, and portfolio compression are important, post-trade processing mechanisms for reducing risk and improving operational efficiency. *Note: The collections of information under OMB control numbers 3038-0068, 3038-0083, and 3038-0088 are now consolidated under OMB control number 3038-0088, and OMB control numbers 3038-0068 and 3038-0083 have been withdrawn as of July 5, 2022. Concurrently with this change, the Commission has changed the name associated with OMB control number 3038-0088 to “Swap Documentation.” While the collection has been renewed until June 30, 2025, this amended supporting statement is now submitted to correct the aggregate burden hours for the consolidated collection, and to officially affirm the discontinuance of OMB control numbers 3038-0068 and 3038-0083.

Key Information

Previous ICR	202503-0535-002

Federal Register Notices

Authorizing Statutes

Abstract

The National Agricultural Statistics Service (NASS) requests approval for non-substantive change to NASS’s Confidentiality Pledge. In the summer of 2025, the Office of Management and Budget (OMB) requested that NASS update its confidentiality pledge. This change to NASS Confidentiality Pledge would affect all surveys conducted under NASS’s 34 active Information Collections (ICs). Current Language: “Your responses will be kept confidential and any person who willfully discloses ANY identifiable information about you or your operation is subject to a jail term, a fine, or both.” Proposed Revision: “Your responses will be kept confidential and any person who willfully discloses ANY identifiable information about you and your operations without your consent is subject to a jail term, a fine, or both.”

Key Information

Previous ICR	202502-0535-002

Federal Register Notices

Authorizing Statutes

Abstract

The National Agricultural Statistics Service (NASS) requests approval for non-substantive change to NASS’s Confidentiality Pledge. In the summer of 2025, the Office of Management and Budget (OMB) requested that NASS update its confidentiality pledge. This change to NASS Confidentiality Pledge would affect all surveys conducted under NASS’s 34 active Information Collections (ICs). Current Language: “Your responses will be kept confidential and any person who willfully discloses ANY identifiable information about you or your operation is subject to a jail term, a fine, or both.” Proposed Revision: “Your responses will be kept confidential and any person who willfully discloses ANY identifiable information about you and your operations without your consent is subject to a jail term, a fine, or both.”

Key Information

Previous ICR	202505-0938-010

Federal Register Notices

Authorizing Statutes

Abstract

Section 3005 of the Affordable Care Act authorizes the establishment of a quality reporting program for PPS-exempt cancer hospitals (PCHs). This is an update to the previously approved PCHQR Program PRA submission. In the FY 2025 IPPS/LTCH PPS proposed rule, we are proposing to adopt the Patient Safety Structural measure into the PCHQR Program measure set beginning with the CY 2025 reporting period/FY 2027 program year. For this measure, PCHs will be required to submit measure data via CDC’s NHSN. We are also proposing to modify the HCAHPS Survey beginning with the CY 2025 reporting period/FY 2027 program year.

Key Information

Federal Register Notices

Abstract

The CFTC intends to gather information by means of a Survey to be completed by CFTC-registered futures commission merchants and introducing brokers regarding compliance with the Bank Secrecy Act and related Anti-Money Laundering requirements. Responses will help the agency to understand the financial impact of these regulations and will be used to shape deregulatory proposals consistent with the Executive Orders of the Trump administration. Responses will not be used for enforcement or market oversight purposes.

Key Information

Previous ICR	202211-3048-002

Federal Register Notices

Authorizing Statutes

Abstract

The Export Import Bank of the United States (EXIM Bank) pursuant to the Export Import Bank Act of 1945, as amended (12 USC 635, et seq), facilitates the finance of export of U.S. goods and services. By neutralizing the effect of export credit insurance and guarantees offered by foreign governments and by absorbing credit risks that the private sector will not accept, EXIM Bank enables U.S. exporters to complete fairly in foreign markets on the basis of price and product. This collection of information is necessary, pursuant to 12 USC Sec. 635 (a) (1), to determine eligibility of the export for EXIM Bank assistance. This form will enable EXIM Bank to identify the specific details of the export transaction. These details are necessary for determining the eligibility of disbursements for approval.

Key Information

Previous ICR	202309-1850-011

Federal Register Notices

Authorizing Statutes

Abstract

The National Public Education Financial Survey (NPEFS) is an annual collection of state-level finance data that has been included in the National Center for Education Statistics (NCES) Common Core of Data (CCD) since FY 1982 (school year 1981-82). The U.S. Census Bureau (Census), Economic Reimbursable Surveys Division, administers the NPEFS data collection for NCES under interagency agreement in conjunction with the Local Education Agency (School District) Finance Survey (F-33) (OMB #0607-0700) and the School-Level Finance Survey (SLFS) (OMB #1850-0930). NPEFS is a comprehensive source of state-level finance data for public education collected on a nationwide scale using uniform definitions, concepts, and procedures. The collection includes the revenues, expenditures, and average daily attendance of all publicly funded schools and elementary-secondary local education agencies (LEAs), state payments on behalf of LEAs, and state support for a free public education for students in prekindergarten through 12th grade. In this notice, NCES is announcing its intention to extend the date of clearance for NPEFS, without change, to the currently approved collection. Detailed information about the collection, including the currently approved collection, can be found at https://www.reginfo.gov/public/do/PRAOMBHistory?ombControlNumber=1850-0067. NPEFS data are used to calculate a state’s “average per-pupil expenditure” (SPPE) for elementary and secondary education, as defined by Title 20 U.S.C., Section 7801, paragraphs 1, 2, 3, 12, 26, and 48. SPPE data are used in calculating allocations for certain formula grant programs, including, but not limited to, Title I, Part A, of the Elementary and Secondary Education Act of 1965 (ESEA), Impact Aid, and Indian Education programs. Other programs, such as the Education for Homeless Children and Youth program under title VII of the McKinney-Vento Homeless Assistance Act, and the Student Support and Academic Enrichment Grants under title IV, part A of the ESEA make use of SPPE data indirectly because their formulas are based, in whole or in part, on State title I, part A, allocations. Data will be collected from State Education Agencies (SEAs) for all 50 states, the District of Columbia, American Samoa, the Northern Mariana Islands, Guam, Puerto Rico, and the Virgin Islands. SEAs appoint state fiscal coordinators to work with NCES and the U.S. Census Bureau to provide accurate and comparable data across states and jurisdictions. SEAs typically collect finance data from school districts for their own uses. Many states produce a state-specific chart of accounts or accounting manual to assist school districts in classifying and reporting finance data and producing government-wide financial statements. Uniform definitions and concepts of revenues and expenditures are defined by the NCES handbook Financial Accounting for Local and State School Systems. Comparative data on resources and spending patterns is helpful for states to evaluate the effectiveness of their programs and services. The products of this data collection make it possible for data users to search within a single database to obtain information on such things as instruction and student support services expenditures per pupil; expenditures on salaries and benefits, supplies, and purchased services; and the percent of school system funding from state, local, and federal sources. Education finance statistics provided by this collection allow for state-level comparisons of how public elementary-secondary education systems receive their funding and how they are spending their funds.