In Pennsylvania as in many other states, employee pension costs are a significant source of financial pressure for school districts (Zeehandelaar and Northern 2013, Pennsylvania Public Employees' Retirement Commission 2013). In order to gain greater insight into the nature of Pennsylvania school districts' financial burden related to pension…

The purpose of this article was to present the results of a study that analyzed Pennsylvania local school boards' taxing authority, pre- and post-enactment of Special Session Act 1, "The Taxpayer Relief Act," in 2006, in terms of its percent share of school districts' total budget in order to better understand the impact of the new…

This study determined the number of Pennsylvania school districts that invest surplus funds and the rate of return on these investments. Also examined was the relationship among the amount of money earned from investments and the assessed value of the district, the aid ratio, the income from real estate, and the beginning and ending balance to…

This handbook is designed to assist school board members and school administrators in dealing with school management issues and problems. The first chapter provides a historical review of public school finance. The next three chapters deal with the source of public education funding, the general nature of local taxing authority, and the manner in…

The Pennsylvania legislature is considering a school finance proposal, exemplified by House Bill 113 of the 2003 legislative session, that would shift some school funding away from local property taxes and toward state funds and local income taxes. The proposal would give greater proportional benefits to homeowners with lower property values. A…

To identify 5-year trends in revenues and expenditures for Pennsylvania's 500 school districts and to show how fiscal trends interact with changes in variables such as student enrollment, statewide school financial data from 1984-85 through 1988-89 are analyzed. The figures indicated that financial trends include increases in total district…

This book is a general guide to Pennsylvania school law designed for use by school board members, school administrators, school attorneys, and interested laymen. It is organized in 17 chapters that focus in turn on different areas of school law, including school board members and school district officers, superintendents, teachers, pupils,…