This report provides statistics on the revenues, expenditures, debts, and financial assets of United States public school systems having enrollments of 5,000 or more students for the period ending June 30, 1982. Some findings include: revenue from state governments continues to contribute an increasing share of public school system funding; the proportion of revenue contributed to public schools by the federal government has declined; salaries and wages continue to be the largest expenditure area; and while school system indebtedness increased, payment of long-term debt principal exceeded new debt issues for the third straight year. Tables 1 and 2 display national totals of public school financial data; tables 3 and 4 include statewide aggregates for general revenue and general expenditures, with corresponding percent distributions in tables 5 and 6. Table 7 presents state totals for indebtedness and cash security holdings. Table 8 contains financial statistics for 1,812 public school systems; per pupil amounts for these same systems appear in table 9. The higher education expenditure data in this report represent only a small portion of all publicly operated higher education institutions. (MD)