This report presents a variety of revenue and expenditure data for U.S. public elementary and secondary schools during the 1975-76 fiscal year. Data were compiled from annual expenditure reports submitted by each state. Information is intended to meet the general information needs of educational researchers and the more specialized needs of personnel administering programs under P.L. 81-874, School Assistance in Federally Affected Areas, and P.L. 89-10, the Elementary and Secondary Education Act of 1965. Consequently, in addition to revenue data, the publication contains capital outlay and debt service data as well as three types of current operating expenditure data. The first type of current expenditure includes state and intermediate level administration. The other two are for local public elementary and secondary education and include both current expenditures as defined by a U.S. Office of Education Handbook and current expenditures as defined by P.L. 81-874 and P.L. 89-10. A sample of the questionnaire form used to collect the survey data is included. (Author/JM)