This First Look report presents data on public elementary and secondary education revenues and expenditures at the local education agency (LEA) or school district level for fiscal year (FY) 2013. Specifically, this report includes findings from the following types of school finance data: (1) revenue and expenditure totals by state and the 100 largest LEAs; (2) federal revenues received by local education agencies by program and state; (3) expenditures by function and object totals by state; and (4) current expenditures per pupil by state and the 100 largest LEAs. The finance data used in this report are from the School District Finance Survey (F-33), a component of the Common Core of Data (CCD). The CCD is the primary National Center for Education Statistics (NCES) database on public elementary and secondary education in the United States. The F-33 survey consists of LEA-level finance data submitted annually to NCES and the Economic Reimbursable Surveys Division of the United States Census Bureau (Census Bureau) by state education agencies (SEAs) in the 50 states and the District of Columbia. The SEAs submit data in conformance with "Financial Accounting for Local and State School Systems: 2014 Edition" (Allison 2014), the NCES handbook that provides guidance to SEAs and LEAs in establishing and maintaining their school financial accounting systems. SEAs report financial data for a variety of types of LEAs covering services that provide or support prekindergarten through high school for public education. The F-33 data file used to create this report includes regular school districts, independent charter school districts, as well as a substantial number of administrative and operating LEAs that are unlike typical school districts (e.g., education service agencies that provide specialized education services for school districts, such as vocational and technical training or education services for children with disabilities). In school year 2012-13 (FY 13), there were 18,477 school districts on the F-33 file in the 50 states and the District of Columbia. SEAs reported finance data for 18,004 or 97.4 percent of school districts on the F-33 file. The purpose of this First Look report is to introduce new data through the presentation of tables containing descriptive information. The selected findings chosen for this report demonstrate the range of information available when using F-33 data files. 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. The following appendices are included: (1) Methodology and Technical Notes; (2) Common Core of Data Glossary; (3) Reference Tables; and (4) Final Fiscal Year 2012 Tables. [For the Fiscal Year 2012 report, see ED553488.]