The following study is designed to help school officials as they prepare to submit the annual school budget to the Pennsylvania Department of Education.

The figures used are actual budget figures as reported in the annual financial report (PDE form 2057) for the fiscal year ending June 30. The PSBA research and evaluation services staff compiled this study based on summaries of annual financial report data prepared by the Pennsylvania Department of Education.

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