24 Pa. Stat. § 6-603-B

Current through Pa Acts 2024-53, 2024-56 through 2024-92
Section 6-603-B - Financial information to be posted.
(a) Information.--Within 90 days of the effective date of this section and by may 31 of each year thereafter, the department shall post all of the following for each public school entity on its publicly accessible internet website, to the extent the information is available to the department:
(1) The following financial information for the public school entity for the most recent fiscal year for which the public school entity reported such information to the department:
(i) Total expenditures in the following categories:
(A) Instructional.
(B) Support services.
(C) Noninstructional.
(D) Facilities acquisition and construction.
(E) Other financing uses.
(ii) The public school entity's per-student expenditures, on each of the following bases:
(A) Based on the public school entity's instructional expenditures.
(B) Based on the public school entity's total expenditures.
(iii) The public school entity's per-student charter school tuition rates in each of the following categories:
(A) For regular education students.
(B) For special education students.
(iv) The public school entity's average daily membership.
(v) The public school entity's market value/personal income aid ratio.
(vi) The average teacher salary in the public school entity.
(vii) Total revenues from the following sources:
(A) Federal.
(B) State.
(C) Local.
(D) Other.
(viii) The public school entity's general fund balance.
(2) A link to the most recent of each of the following reports filed by the public school entity with the department:
(i) Summaries of financial report data.
(ii) Nonadministrative staff compensation report.
(iii) Administrative staff compensation report.
(3) A link to the public school entity's publicly accessible internet website, where available.
(4) A statement instructing the public to contact the public school entity for access to any union contract.
(b)Posting.--In posting financial information as required under this section, the department shall:
(1) Post and compile annually all information as a "View fiscal information" icon located on a school performance profile for each public school entity.
(2) Post all information in a location and manner that is easily accessible to the public.
(3) Include all definitions and other explanatory references that may be necessary to assist internet website users in understanding the posted information.
(4) Use existing databases and electronic reporting systems to the extent possible.
(5) Provide for an electronic feature that will allow the public to compare financial information for a minimum of four public school entities.
(6) Beginning with information pertaining to the 2012-2013 fiscal year, post the information required under subsection (a)(1) for at least the most recent three fiscal years for which such information is available to the department, including a trend graph displaying the change in the amount reported each year from the amount reported in the previous year.
(c) Limitation.--The department's posting of financial information under this section shall not be construed to:
(1) Require a public school entity to provide the department with any additional information, data or reports that the public school entity is not already required to provide to the department as of the effective date of this act.
(2) Require any public school entity to provide the department with additional information beyond the information required to be provided to the department by any other public school entity.

24 P.S. § 6-603-B

Added by P.L. 716 2016 No. 86, § 2, eff. 7/13/2016.