The Common Core of Data (CCD) is an annual collection of public elementary and secondary education data by the National Center for Education Statistics (NCES) in the Institute of Education Sciences of the U.S. Department of Education. The purpose of this report is to introduce new data through the presentation of tables containing descriptive information; therefore, the selected findings chosen for this report demonstrate the range of information available when using the National Public Education Financial Survey (NPEFS) component of CCD. This report presents findings on public education revenues and expenditures using fiscal year 2011 (FY 11) data from the preliminary (version 1a) NPEFS file of the CCD survey system. Programs covered in NPEFS include regular, special, and vocational education; charter schools; and state-run education programs (such as special education centers or education programs for incarcerated youth). This First Look report provides users with an opportunity to access preliminary NPEFS data that were subject to one round of data review and editing. The following are appended: (1) Methodology and Technical Notes; (2) Common Core of Data Glossary; and (3) Revised Fiscal Year 2010 Tables. Data files for all CCD surveys used in this report may be found on the CCD data page of the CCD website at http://nces.ed.gov/ccd/ccddata.asp. (Contains 17 tables, 4 figures, and 1 footnote.) [This report was prepared in collaboration with the United States Census Bureau.]