The U.S. Census Bureau conducts the Census of Governments and the Annual Surveys of State and Local Government Finances as authorized by law under Title 13, U.S. Code, Sections 161 and 182. The Census of Governments has been conducted every 5 years since 1957, while the annual survey has been conducted annually since 1977 in years when the Census of Governments is not conducted. The 2015 Annual Survey of School System Finances, similar to previous annual surveys and censuses of governments, covers the entire range of government finance activities--revenue, expenditure, debt, and assets (cash and security holdings). This report contains financial statistics relating to public elementary-secondary (prekindergarten through grade 12) education. It includes national and state financial aggregates and displays data for the 100 largest school systems by enrollment in the United States. An introduction describes the scope, general concepts, survey methodology, and limitations of the data. It also identifies other Census Bureau products that contain public education data. The tabular section contains 20 tables. Summaries, as well as state-level detail, are presented in Tables 1 through 10. State rankings and national summaries appear in Tables 11 through 14. Finance data for the 100 largest school systems by enrollment in the United States are displayed in Tables 15 through 18. Supplementary data on state-level populations, enrollments, and personal income are shown in Table 19. Per pupil current spending amounts and percentage change for fiscal years 2010-2015 are shown in Table 20. [For the 2014 report, see ED571887.]