This 1992 report places the education finance data released by the United States Census Bureau in a single report. It contains financial statistics relating to public higher, elementary-secondary and other education. It presents national and state financial aggregates and displays data for each public school system with an enrollment of 5,000 or more. Introductory text describes the scope, concepts, sources, survey methodology, and limitations of data. It also identifies other Census Bureau products that contain public education finance data. The tabular section contains 24 tables. The first six tables show public elementary-secondary education, higher education, and other education finances within the structure of governments in the United States. Table 1 presents a 5-year summary of federal, state, and local government education expenditures. Tables 2 through 6 contain detail on education expenditures by state and local governments with data aggregated for each state. The remaining tables pertain only to elementary-secondary education finances. National summaries and size-group data for elementary-secondary education systems appear in tables 7 and 8. Summaries and state-level detail are presented in tables 9 through 18. Elementary-secondary finance data are shown in table 9, revenues in tables 10 through 13, expenditures in tables 14 through 17, and indebtedness in table 18. State rankings based on revenues and expenditures per student appear in table 19. State rankings based on the relation of revenues and expenditures to state personal income are shown in table 20. Finance data for individual public school systems with enrollments of 5,000 or more are displayed in tables 21, 22, and 23. Supplementary data on state-level populations, enrollments, and personal income are shown in table 24. Five figures are included. Appendices contain definitions, a description of state-by-state differences in financing methods, a list of state abbreviations, and a table showing federal government expenditures for education. (LMI)