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.

Per Pupil – The pupil figure used to calculate the per-pupil revenue and expenditure is the 2006-07 average daily membership (ADM).