This publication includes tables with data on public elementary and secondary education revenues and expenditures at the local education agency (LEA) or school district level for fiscal year (FY) 2021. Specifically, the tables include finance data on the following topics:

• Current expenditure totals and current expenditure per pupil amounts by state as well as for the 100 largest LEAs;
• Federal, state, and local revenues for the 100 largest LEAs;
• Median revenues per pupil and median current expenditures per pupil by geographic region and locale;
• Current expenditure totals and current expenditure per pupil amounts by activity (e.g., instruction, support services) and specific expenditure (e.g., salaries and wages, employee benefits), by state and for the two largest LEAs in each state;
• Federal revenues received by LEAs, by program and state;
• Local revenues by source, by state; and
• Capital outlay expenditures by state.

The finance tables introduce new data for national and state-level public elementary and secondary revenues and expenditures for fiscal year (FY) 2021. Specifically, the tables include the following school finance data:

• revenue and expenditure totals;
• revenues by source;
• expenditures by function and object;
• current expenditures;
• revenues and current expenditures per pupil
• expenditures from Title I funds; and
• revenue and expenditures from COVID-19 Federal Assistance Funds.

This publication includes tables with data on public elementary and secondary education revenues and expenditures at the local education agency (LEA) or school district level for fiscal year (FY) 2020. Specifically, the tables include finance data on the following topics:

• Current expenditure totals and current expenditure per pupil amounts by state as well as for the 100 largest LEAs;
• Federal, state, and local revenues for the 100 largest LEAs;
• Median revenues per pupil and median current expenditures per pupil by geographic region and locale;
• Current expenditure totals and current expenditure per pupil amounts by activity (e.g., instruction, support services) and specific expenditure (e.g., salaries and wages, employee benefits), by state and for the two largest LEAs in each state;
• Federal revenues received by LEAs, by program and state;
• Local revenues by source, by state; and
• Capital outlay expenditures by state.

The TIMSS 2019 U.S. public-use data files and documentation include the following at grades 4 and 8: student, teacher, and school data in ASCII text format; SPSS and SAS control files for reading the ASCII data to produce SPSS and SAS data files; codebooks; illustrative merging code; a Read Me file; and a Quick Guide. Also included for each of the grades are the analogous files for the Bridge study, which was conducted to form a link between eTIMSS countries’ computer-based data in 2019 and their paper-based data in 2015 as well as to the paper-based TIMSS countries in 2019. Additionally, analogous eTIMSS with PSI files include the data files for eTIMSS that contain additional data for the students that were administered problem-solving inquiry tasks (PSIs).

The TIMSS 2019 U.S. public-use student, teacher, and school data files include U.S. specific variables that are not part of the U.S. data files in the IEA’s TIMSS 2019 international database. They are add-on files that do not contain weight variables or replicate weights, and therefore must be merged with the U.S. data files in the IEA’s public-use international database before any analysis can be conducted. The U.S. data files in the IEA’s public-use international database can be downloaded at https://timss2019.org/international-database/. Users of this data should consult the U.S. Technical Report and User Guide for the 2019 Trends in International Mathematics and Science Study (TIMSS) available for viewing and downloading at https://nces.ed.gov/pubsearch/pubsinfo.asp?pubid=2022049.