This report presents data from the School District Finance Survey (F-33) of the Common Core of Data (CCD) survey system for school year (SY) 2009-10, fiscal year 2010 (FY 10). The F-33 is a district-level financial survey that consists of data submitted annually to the National Center for Education Statistics (NCES) and the Governments Division of the U.S. Census Bureau (Census Bureau) by state education agencies (SEAs) in the 50 states and the District of Columbia. The purpose of this report is to introduce new data through the presentation of tables containing descriptive information; therefore, the selected findings chosen for this report demonstrate the range of information available when using the F-33 component of CCD. The selected findings do not represent a complete review of all observed differences in the data and are not meant to emphasize any particular issue. This report presents findings on public education revenues and expenditures at the local education agency (LEA) level using FY 10 provisional data from the F-33 of the CCD survey system. This First Look provides users with an opportunity to access provisional F-33 data that have been fully reviewed, edited, and imputed. Final data, including revisions to the provisional data submitted by the SEAs after the close of data collection, will be available during the following collection year. Appended are: (1) Methodology and Technical Notes; (2) Common Core of Data Glossary; and (3) Reference Tables. (Contains 11 tables and 4 footnotes.)