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Financial Data Elements

 

This page contains various school district financial data elements calculated by or reported to the Department of Education.  Other data elements not listed below are available as part of the Financial Summaries files.  All files on this page open with Microsoft Excel unless otherwise indicated.

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Aid Ratios / CARF
 
 
Aid ratio is the general term for three numerical values -- market value aid ratio (MV AR), personal income aid ratio (PI AR), and market value/personal income aid ratio (MV/PI AR) -- calculated in accordance with Section 2501(14) of the School Code.  Various state subsidies use aid ratios in their calculations. The MV/PI AR represents the relative wealth (market value and income), in relation to the state average, for each pupil in a school district.
 
The MV AR is used in the following subsidies: Pupil Transportation Subsidy and Authority Rentals and Sinking Fund Requirements; the MV/PI AR is used in all other state subsidies that require an aid ratio.  In addition, the MV/PI AR is used in the calculation of the Act 1 adjusted index for each school district.
 
The permanent Capital Account Reimbursement Fraction (CARF) is used in the Authority Rentals and Sinking Fund Requirements Subsidy.

Aid Ratio Calculation Methodology (PDF) 
   
CARF and Density Factor  
 

2011-12 Aid Ratios  July 2011 
 
2010-11 Aid Ratios  April 2011  2006-07 Aid Ratios  March 2011
2009-10 Aid Ratios  April 2011 2005-06 Aid Ratios  March 2011
2008-09 Aid Ratios  March 2011 2004-05 Aid Ratios  February 2011  
2007-08 Aid Ratios  March 2011 1994-95 to 2003-04
   

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Average Daily Membership / Weighted Average Daily Membership
 
Average daily membership (ADM) is the term used for all resident pupils of the school district for whom the school district is financially responsible.  It is calculated by dividing the aggregate days membership for all children on active rolls by the number of days the school is in session.
 
Weighted average daily membership (WADM) is the term used for the assignment of weight by grade level to ADM.  The current weighting is half-time kindergarten at 0.5, full-time kindergarten and elementary (grades 1-6) at 1.0, and secondary (grades 7-12) at 1.36.
 

 2009-10 ADM / WADM  July 2011   2004-05 ADM / WADM  March 2011 
 2008-09 ADM / WADM  April 2011  2003-04 ADM / WADM  March 2011
 2007-08 ADM / WADM  April 2011  2002-03 ADM / WADM  February 2011
 2006-07 ADM / WADM  March 2011  2001-02 ADM / WADM  February 2009
 2005-06 ADM / WADM  March 2011  1991-92 to 2000-01 ADM / WADM

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Miscellaneous
 
These files contain the following data elements and rankings combined into one report: MV/PI AR, WADM, ADM, equalized mills, population per square mile, actual instruction expense per WADM, and total expenditures per ADM.

 2009-10 Selected Data   2005-06 Selected Data
 2008-09 Selected Data    2004-05 Selected Data
 2007-08 Selected Data  2003-04 Selected Data
 2006-07 Selected Data  2002-03 Selected Data
   

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Personal Income
 
These files reflect personal income for residents of the school district, excluding out-of-state income, as reported on the PA-40 income tax return.  Data is certified to PDE by the Department of Revenue.

 2009 Personal Income   2005 Personal Income
 2008 Personal Income   2004 Personal Income
 2007 Personal Income  2003 Personal Income 
 2006 Personal Income   1995 to 2002 Personal Income
 

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Real Estate Tax Rates
 
These are rates assessed on the taxable value of real property in each school district.  The data in the files below represent the property tax rates for each school district by county and/or municipality.  These values are taken from the General Fund Budget that all districts file with the Department.  Other tax rates, such as municipal rates and those levied pursuant to Act 511, can be found in the
DCED Tax Register.
 

 2011-12 Real Estate Mills 

 2006-07 Real Estate Mills 
 2010-11 Real Estate Mills   2005-06 Real Estate Mills 
 2009-10 Real Estate Mills   2004-05 Real Estate Mills 
 2008-09 Real Estate Mills   2003-04 Real Estate Mills 
 2007-08 Real Estate Mills 


For additional information, please contact:

Benjamin Hanft | Division of Subsidy Data and Administration
Pennsylvania Department of Education - Bureau of Budget and Fiscal Management
333 Market Street | Harrisburg, PA 17126-0333
Phone: 717.787.5423 | Fax: 717.772.4106 | TTY: 717.783.8445
bhanft@pa.gov | www.education.state.pa.us