By almost any measure, Florida lags its peers and the nation in the resources available to accomplish the mission of its public university system. Data definitions vary among states and among the major surveys of state finances, but the State University System fares poorly no matter how the facts are analyzed. All postsecondary institutions that are eligible for federal financial aid report to the U.S. Department of Education through the Integrated Postsecondary Education Data System (IPEDS). These reports use federal definitions and standards and do not match perfectly with the categories used in state budgets (including Florida's). Because they are federal reports, however, they provide one of the best tools for comparing finances among states. (Contains 1 table.) [This Information Brief was produced by the Florida Board of Governors.]