Pennsylvania Public School Budgets, 2002-03

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A Study of Pennsylvania Public School Budgets, 2002-03

The following study is designed to help school officials with budget decisions as they prepare to submit the annual school budget to the Pennsylvania Department of Education. The figures used are actual budget figures for the 2002-03 school year as reported in the annual financial report (PDE form 2057) for the fiscal year ending June 30, 2003. The PSBA research staff is collecting these reports and this study is based on the 360 school district reports received to date.

The pupil figure used to calculate the per-pupil revenue and expenditure is the 2002-03 average daily membership (ADM). PDE definitions of budget categories are provided for clarification.

2002-03 School District State Average Expenditures
Budget Category Expense Per Pupil
Instruction $5,380
Support Services 2,791
Noninstructional Services 179
Facilities 39
Debt Service 622
Other Expenses 568
Total $9,579
      

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2002-03 School District State Average Sources of Revenue
Budget Category Revenue Per Pupil
Local Revenue $5,249
State Revenue 3,807
Federal Revenue 299
Other Revenue 192
Total $9,547
     

Pie chart graphic of total expenditures

Definitions

  • Local Revenue - The sum of total taxes and other local revenue.

  • State Revenue - Revenue originating from commonwealth appropriations and directly disbursed to the school districts.

  • Federal Revenue - Revenue originating from federal sources and made available to the school district through direct grants, state channels or other agencies conducting programs through the school district.

  • Other Revenue - Includes revenue from the sale of bonds, proceeds from extended-term financing, interfund transfers, receipts from other local education agencies, sale of or compensation for loss of fixed assets, and refunds of prior years' expenditures.

  • Instruction Expense - Includes expenditures for activities dealing directly with the interaction between teachers and students, and related costs that can be directly attributed to a program of instruction.

  • Support Services Expense - Includes expenditures for those services that provide administrative, technical (such as guidance and health) and logistical support to facilitate and enhance instruction.

  • Noninstructional Services Expense - Includes expenditures for activities concerned with providing noninstructional services to students, staff or the community.

  • Facilities Expense - Includes expenditures for initial purchase of land, buildings, service systems and built-in equipment, construction, remodeling, additions and improvements to buildings; initial installation, replacement or extension of service systems and other built-in equipment; improvement to sites; and other related activities.

  • Debt Service - The expenditures for the retirement or paying off of the principal amount of a debt and the interest on the amount.

  • Other Expense - Includes expenditures for the disbursement of governmental funds not classified in other functional areas that require budgetary and accounting control.