This database contains aggregated revenues and expenditures and other financial and related education data, such as average daily attendance and student membership, i.e., enrollment data. Years refer to the the second year of a traditional academic year, e.g., 2008 reflects 2007-2008 academic year data. 2009 data are revised; 2010 data are provisional; 2011 data are preliminary. NCES, the source of these data, imputes and adjusts some data reported by states.