For more than 25 years the Public School Forum of North Carolina has isolated state and federal spending to examine the capacity and effort counties make to support their schools. The intent of the annual Local School Finance Study is not to blame counties for their effort to support schools, but to examine the capacity and actual effort the state's 100 counties make to support 115 school districts. The 2012 Local School Finance Study examines data from the 2010-11 school year. The primary source of financial information is the Financial and Business Services Division at the Department of Public Instruction, which provided the non-property tax revenue, low wealth and small county supplemental funding information, final average daily membership numbers, effective county tax rate, adjusted revenue tax base, and current expense. Other sources include the NC Department of Revenue's Tax Research and Ad Valorem Tax Divisions, which provided the 2010-11 property tax valuations and tax rates. The Department of Health and Human Services provided data for the mandated social services expenditures. The Department of State Treasurer's State and Local Finance Division provided the Public School Capital Outlay Report, and the Office of State Budget provided the School Construction Average Daily Membership. The per capita income was provided by United States Department of Commerce's Bureau of Economic Analysis. North Carolina public schools spent $11.9 billion in the 2010-11 school year using a combination of state, federal, and local resources. State funding accounts for 60.1 percent of expenditures, federal funding accounts for 16.0 percent, and local funding accounts for 23.9 percent of spending. According to a recent National Education Association survey, North Carolina ranks 11th in the Nation and 2nd in the Southeast for the highest percentage of funds from State revenue. The National Average is 45.5%.