This publication presents detailed 1976-77 statistical data on the expenditures of local public school districts throughout the United States. The reported figures reflect only actual spending by local school districts; state spending for textbooks and other local, state, or federal funds that are not funneled through individual school districts have been excluded. Extensive data tables present average per-pupil costs for a variety of specific budget categories. Costs for each category are expressed both as a percentage of total costs and in terms of average dollars per pupil. Data are presented separately for each state except Hawaii, and for each of the ten administrative regions of the Office of Education. In addition, national data are presented for each of seven school district enrollment categories and on a region-by-region basis for the same seven enrollment categories. (JG)