This publication includes tables with data on public elementary and secondary education revenues and expenditures at the local education agency (LEA) or school district level for fiscal year (FY) 2020. Specifically, the tables include finance data on the following topics:

• Current expenditure totals and current expenditure per pupil amounts by state as well as for the 100 largest LEAs;
• Federal, state, and local revenues for the 100 largest LEAs;
• Median revenues per pupil and median current expenditures per pupil by geographic region and locale;
• Current expenditure totals and current expenditure per pupil amounts by activity (e.g., instruction, support services) and specific expenditure (e.g., salaries and wages, employee benefits), by state and for the two largest LEAs in each state;
• Federal revenues received by LEAs, by program and state;
• Local revenues by source, by state; and
• Capital outlay expenditures by state.

This report describes selected results from the 2021 NAEP School and Teacher Questionnaire Special Study conducted in March and April 2021. Results are based on a survey sample consisting of schools and teachers that serve fourth- and eighth-grade students, and are limited to states/jurisdictions and districts that agreed to participate in the study and met reporting standards. The report provides insight into some of the efforts schools and teachers made during a period of widespread academic disruption, including what support schools provided for distance learning; how schools and teachers supported students to address gaps in learning that may have occurred because of school closures; and how confident teachers were in facing the challenges of distance learning.