This report has been prepared by the Elementary and Secondary Educational Statistics Branch of the U.S. Census Bureau. The data refer to all secondary and elementary education financed by federal, state, and local governments, including regular, special, and vocational instruction. Also included are summer school, adult education, community services, prekindergarten, transportation, and maintenance. The sources, survey methodology, and limitations of the data are explained in the foreword. Eighteen tables follow, with summaries and state level detail for the first ten. Table 1 contains data for all major financial categories. Revenue summaries and supporting detail are shown in Tables 2 through 5. Expenditures are shown in Tables 6 through 9. Indebtedness is detailed in Table 10. Table 11 lists state rankings based on revenues and expenditures per pupil. Tables 13 and 14 offer data on enrollment size. Tables 15 through 17 show data for all school systems with 5000 or more enrolled. Table Fifteen presents revenue, expenditure, and indebtedness in thousands of dollars. Table 16 displays per cent distributions of federal, state, and local revenue. Table 17 provides data on expenditure per pupil. Finally, Table 18 examines state level populations, enrollments, and personal income. (RKJ)