Budget season isn't any easier for school finance officials this year than it was last year, when they were bracing for a pandemic-driven recession, extra expenses, and ever-changing logistical demands due to COVID-19. This second of three Quality Counts 2021 installments surveys school- and district-level leaders on their spending hurdles, priorities, and fiscal readiness as they work to recover from the pandemic. It also includes national and state-by-state grades and rankings on key school finance indicators that provide important context for policymaking. Articles in this issue include: (1) Putting K-12 Dollars to Best Use as Pandemic's Fallout Continues (Mark W. Bomster); (2) Nation's 'C' on K-12 Finance Reflects Disconnect on Funding, Equity (Sterling C. Lloyd and Alex Harwin); and (3) Survey Finds Fiscal Jitters Remain for School Leaders (Mark Lieberman). [For the first installment "Quality Counts 2021: Chance for Success," see ED610740.]