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) 2010-11, fiscal year 2011 (FY 11). The F-33 survey is a school 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 First Look report presents findings on public elementary and secondary (PK-12) education revenues and expenditures at the local education agency (LEA) level using FY 11 provisional data from the F-33 survey of the CCD survey system. This report provides users with an opportunity to access provisional F-33 data that have been 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.The following are appended: (1) Methodology and Technical Notes; (2) Common Core of Data Glossary; and (3) Reference Tables. Data files for all CCD surveys used in this report may be found on the data file pages of the CCD website at http://nces.ed.gov/ccd/ccddata.asp. (Contains 9 tables, 3 figures, and 5 footnotes.) [This report was prepared in collaboration with the U.S. Census Bureau.]