This First Look report presents data on public elementary and secondary education revenues and expenditures at the local education agency (LEA) or school district level for fiscal year (FY) 2014.1 Specifically, this report includes findings from the following types of school finance data: (1) Revenue and expenditure totals by state and the 100 largest LEAs; (2) LEA revenues by federal, state, and local revenues by source; (3) Expenditures by function and object totals by state; (4) Current expenditures per pupil by state and the 100 largest LEAs; (5) Interest on debt; and (6) Capital outlay. This report focuses on education revenues and expenditures at the school district level, in contrast to the First Look report entitled "Revenues and Expenditures for Public Elementary and Secondary Education: School Year 2013-14 (Fiscal Year 2014). First Look. NCES 2016-301" (Cornman and Zhou, 2016) that contains national and state totals of revenues and expenditures (see ED569171). The following are appended: (1) Methodology and Technical Notes; (2) Common Core of Data Glossary; (3) Reference Table; and (4) Final Fiscal Year 2013 Tables.