This 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) 2017. 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 (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.

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) 2016. Specifically, this report includes findings for the following types of school district finance data:

• Current expenditure totals and current expenditure per pupil amounts by state and 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 function and object, by state and for the two largest LEAs in each state;
• Federal revenues by program and local revenues by source, by state;
• Revenues per pupil by poverty quartile and state; and
• Capital outlay expenditures by state.