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24 <br /> DATA SOURCES <br /> The 2020 Local School Finance Study examines data from the 2017-18 <br /> school year. Every effort has been made to verify that the data included <br /> in this year's study is accurate and reflects what it intends to measure. ACKNOWLEDGMENTS <br /> The primary source of financial information is the Division of School authoredThis s study was <br /> Business at the Department of Public Instruction,which provided data Fox, Lindsay Wagner and Emma Swift Lee. <br /> on non-property tax revenue, low-wealth and small county supplemental The authors thank Ashley funding information,final average daily membership(except as noted Policy <br /> above for charter school enrollments),effective county tax rate,adjustedAnalyst; Elizabeth Program Coordinator; <br /> Michael D. Priddy,Acting President <br /> revenue tax base,current expense,and other data found in the Division's Executiveand Director; <br /> Highlights of the NC Public School Budget and online Statistical Profile. J.Williams, Forum Board <br /> Other sources include the North Carolina Department of Revenue's guidance and thought partnership throughout <br /> County Property Tax Rates and Revaluation Schedules and Sales the research and drafting processes. <br /> Assessment Ratio Studies,which provided the 2017-18 property tax The 2020 Local School Finance Study and <br /> valuations and tax rates;the Department of Revenue's data on Local prior years'versions are Government Sales and Use Tax Distribution;and the North Carolina availableontact - Forum' <br /> Department of State Treasurer's Report on County Spending on Public <br /> out pricing information for hard <br /> School Capital Outlays.The North Carolina Department of Health �copies�uire h� <br /> and Human Services provided data for the mandated social services <br /> expenditures,and the North Carolina Administrative Office of the Courts <br /> provided data on fines and forfeitures.Per capita income was obtained <br /> through the United States Bureau of Economic Analysis. <br /> PUBLIC SCHOOL <br /> FO R U M of north <br /> Public School Forum of North Carolina <br /> 3725 National Drive,Suite 101, Raleigh, NC 27612 <br /> Phone:919.781.6833 Fax:919.781.6527 <br /> www.ncforum.org <br />