The U.S. Census Bureau conducts the Census of Governments and the Annual Surveys of State and Local Government Finances as authorized by law under Title 13, U.S. Code, Sections 161 and 182. The Census of Governments has been conducted every 5 years since 1957, while the annual survey has been conducted annually since 1977 in years when the Census of Governments is not conducted. The 2014 Annual Survey of School System Finances, similar to previous annual surveys and censuses of governments, covers the entire range of government finance activities--revenue, expenditure, debt, and assets (cash and security holdings). This report contains financial statistics relating to public elementary-secondary prekindergarten through grade 12 education. It includes national and state financial aggregates and displays data for the 100 largest school systems by enrollment in the United States. The following are appended: (1) Definitions of Selected Terms; (2) Notes Relating to Education Finance Data; (3) Two-Letter State Abbreviations; and (4) Survey Form. [For the 2013 report, "Public Education Finances: 2013. Economic Reimbursable Surveys Division Reports. G13-ASPEF," see ED571885.]