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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, such as Equalized Mills, are available as part of the files on the Summaries of AFR Data pages.

Each year, PDE recalculates prior year aid ratios and average daily membership based on changes to component data.

Aid Ratios

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), (14.1), and (14.2) 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.

New aid ratios files are posted annually during the summer following PDE receipt of component data. Revised aid ratio files are posted only when data significantly change.

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 district 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.

New ADM files are posted annually by the end of June. Revised ADM files are posted only when data significantly change.


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.

New data files are posted annually during the summer after PDE's calculation of aid ratios.

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.

New personal income data files are posted annually during the summer following certification of data to PDE.

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.

New real estate tax rate files are posted in the fall. 

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