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Actual Instructional Expense - AIE

Actual Instructional Expense, prepared on the PDE-2058 form, is a computation based on select general fund expenditures of each Local Education Agency (LEA) in accordance with Section 2501 of the “Pennsylvania Public School Code of 1949”.

The AIE is calculated by School Finance of the Office of Comptroller Operations using expenditure data reported by each LEA on the Annual Financial Report, PDE-2057.

The PDE-2058 form for each LEA is published on the Financial Accounting Information System (FAI)upon completion.

A listing of prior year AIE amounts for PA school districts is maintained on the PDE website by the Division of Subsidy Data and Administration.

Questions regarding AIE can be directed to