This report provides statistics for the 1982-83 fiscal year on the revenues, expenditures, debt, and financial assets of public school systems, including public higher education, in the the United States. The information, collected by the U.S. Census Bureau, is presented for the nation as a whole, for the states, and for individual school systems with enrollments of 15,000 or more. The report consists of two parts: an introduction and a set of tables. The introductory section describes the scope of the Census Bureau's school finance data collection activities, major findings of the 1982-83 survey, and sources and limitations of the data. The nine tables present national totals of public school financial data (tables 1 and 2), sources of revenue and allocations of expenditures by the states (tables 3 through 6), state totals for indebtedness and cash and security holdings (table 7), and financial statistics for large school systems (tables 8 and 9). Among the general findings of the survey were that revenues increased by 5.1 percent and expenditures by 6.2 percent over the previous year, and that both federal and state financing dropped while local support rose. Definitions of selected terms are supplied. (PGD)