The U.S. Census Bureau conducts a Census of Government Finances and an Annual Survey of Government Finances as authorized by law under Title 13, U.S. Code, Sections 161 and 182. The Census of Government Finances has been conducted every 5 years since 1957, while the Annual Survey of Government Finances has been conducted annually since 1977 in years when the Census of Government Finances is not conducted. The 2009 Annual Survey of Government 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 education. It includes national and state financial aggregates and display data for each public school system with an enrollment of 10,000 or more. Appendices include: (1) Definitions of Selected Items; (2) Notes Relating to Education Finance Data; (3) Two-Letter State Abbreviations; and (4) F-33 Survey Form. (Contains 5 figures and 18 tables.) [For "Public Education Finances, 2003," see ED486334.]