Every five years, the U.S. Census Bureau conducts a Census of Government Finance, as authorized by law under Title 13, U.S. Code, Section 182. The 2007 Census, similar to annual surveys and censuses of governments conducted for many years, covers the entire range of government finance activities--revenue, expenditure, debt, and assets (cash and security holdings). The data collected are used for both the 2007 Census of Governments Survey of Local Government Finances--School Systems and the Local Education Agency (School District) Finance Survey which is conducted on behalf of the National Center for Education Statistics (NCES). 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 Terms; (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, 2006," see ED520210.]