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) 2015. Specifically, this report includes 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 and the service or commodity obtained as a result of a specific expenditure, 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.

• Revenue and expenditure totals by state and the 100 largest LEAs;
• LEA revenues by federal, state, and local revenues by source;
• Expenditures by function and object totals by state;
• Current expenditures per pupil by state and the 100 largest LEAs;
• Interest on debt; and
• Capital outlay.