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) 2022. Specifically, this report includes the following types of school district finance data:

• revenue, current expenditure, and capital outlay expenditure totals;
• revenues by source;
• current expenditures by function and object;
• revenues and current expenditures per pupil;
• and revenues and expenditures from COVID-19 Federal Assistance Funds.