Section 329.2. Definitions

The following words and terms, when used in this chapter, have the following meanings, unless the context clearly indicates otherwise:

ADM—Average daily membership.

AFDC—Aid to families with dependent children.

AIE—Actual instructional expenditures.

AIE/WADM—Actual instructional expenditure per weighted average daily membership.

Area in square miles—For the purpose of determining eligibility for density, modified density, super density and modified super density, inland waters are excluded; for the purpose of determining all density/sparsity eligibility, only territory under the jurisdiction of a school district shall be included; for the purposes of determining eligibility for sparsity, inland waters shall be included.

BER—Base earned for reimbursement.

Base subsidy—The instruction subsidy calculated under § 329.3(4)—(6) (relating to computations).

Basic instruction subsidy—The instruction subsidy to which all qualified school districts are entitled under the School Code. The basic instruction subsidy is the sum of the base subsidy plus any density/sparsity payments plus any poverty payments.

Bootstrap—A minimum reimbursable amount per WADM for which a district qualifies even if the actual instructional expenditures per WADM is lower. To qualify for the minimum, a district shall have an equalized millage rate within 15% of the median equalized millage rate. The minimum reimbursable amount per WADM is equal to the median, AIE/WADM minus $200.

Density factor—Density factor shall be assigned for those school districts whether coterminous with a city, borough, town or township or not, whose population exceeds 10,000 per square mile as determined by the Secretary of Education from the most recent records of the United States Census Bureau, provided that a school district which was assigned a density factor for a school year prior to 1969-1970, and for a school year thereafter is determined by the Secretary to have a population of 10,000 per square mile or less shall qualify for a modified density payment which shall be in the ratio of its population per square mile to 10,000 of the amount to which it would have been entitled had its population per square mile exceeded 10,000; and, provided further, that a school district which was assigned a density factor for a school year prior to 1969-1970, and for a school year thereafter and as a result of a merger with one or more other school districts becomes a part of a new school district and the new school district is determined by the Secretary to have a population of 10,000 per square mile or less, the new school district shall qualify for a modified density payment which shall be in the ratio of its population per square mile to 10,000 of the amount to which it would have been entitled had its population per square mile exceeded 10,000. A school district qualifying under the density factor shall be paid by the Commonwealth or account of excess expenditures per weighted average daily membership, not to exceed for the school year 1966-1967 $100, for the school year 1967-1968 $150, for the school year 1968-1969 $200, for the school year 1969-1970 and each school year thereafter $250 in excess of $400, an amount to be determined by multiplying the excess expenditures by the aid ratio or by .375, whichever is greater and by the number of weighted pupils, the amount to be in addition to other payments for the pupils; provided, however, a school district qualifying under the density factor may, in lieu of the above payment, elect for a school year to be paid and the Commonwealth shall pay on account of excess expenditures per weighted average daily membership in excess of $400 a sum of $30 per weighted average daily membership, the amount to be in addition to other payments for the pupils.

Density factor, modified—A value assigned to those districts whose population exceeded 10,000 per square mile prior to 1969-1970 but not thereafter. If one or more districts merged and one of the component districts had a population in excess of 10,000 per square mile prior to 1969-1970, that district is assigned a modified density factor. The factor is calculated by dividing the population of the district per square mile by 10,000.

Density factor, super—The payment for the density factor for those qualifying school districts with a WADM in excess of 35,000 shall be the actual cost of instruction per WADM multiplied by 21% for the 1978-1979 school year and each school year thereafter and by the WADM of the district. Notwithstanding the provisions of section 2502.6 of the School Code (24 P. S. § 25-2502.6) the entitlement provided under this section shall be paid in full for each school year.

Department—The Department of Education of the Commonwealth.

EM—equalized millage—A school district’s tax effort to be used for purposes of determining the base earned for reimbursement and used for reimbursement under section 2502(d) and (e) of the School Code (24 P. S. § 25-2502(d) and (e)), shall be the amount of local school taxes collected during the year for which reimbursement is being computed, divided by the most recent real property valuation of the school district.

Guaranteed rate—The base subsidy plus the bootstrap payable in 1971-1972 divided by the 1970-1971 weighted average daily membership.

Inland water—Ponds, lakes, rivers and other bodies of water which cover 40 or more acres and are of a mile or more in width. Width is defined as the average distance across the body of water; excluded bodies of water are those adjacent to this Commonwealth and not under the jurisdiction of any county or municipality within this Commonwealth.

Local school taxes collected—For the purpose of computing equalized millage, the term includes:

(i) Only the total taxes collected and remitted to the school district and taxes levied, collected and remitted by the school district under the authority granted under:

(A) The Local Tax Enabling Act (53 P. S. § § 6901—6924).

(B) The First Class City Public Education Home Rule Act (53 P. S. § § 13201—13223).

(C) Article XII of 351 Pa. Code (relating to public education).

(D) The School Code—an example being current and interim real estate taxes.

(E) The act of August 9, 1963 (P. L. 640, No. 338) (53 P. S. § § 16101—16103.3).

(F) Other State law.

(ii) Only the total taxes collected and remitted to the school district by the State under the Public Utility Realty Tax.

(iii) Delinquent taxes collected and remitted in the school year for which the district is being reimbursed.

(iv) Payments made to a school district in lieu of taxes.

(v) Reductions by a refund of a prior year’s taxes by a school district to local taxpayers is not included.

MAIE/WADM—Median actual instructional expenditure per weighted average daily membership.

MV—market value—The market value of taxable real property in a school district as certified by the State Tax Equalization Board on June 30 of each year.

MV/PI AR—Market value/personal income aid ratio.

PI—personal income—The total identified personal income of a school district as certified to the Secretary of Education by the Secretary of the Department of Revenue in February of each year.

Poverty pupils—For the purposes of determining the payment on account of poverty and the additional special assistance grant on account of low income families, the number of poverty pupils is as defined by the Elementary and Secondary Education Act of 1965 and includes both:

(i) The number of children, ages 5 to 17, in families with annual incomes less than $2,000 as determined by the 1960 or the 1970 United States Census, whichever is greater.

(ii) The most recent satisfactory data on AFDC children counted for the 1972-1973 school year, whichever is greater.

Public school entity—A school district, intermediate unit or area vocational-technical school.

Reduction fraction—The proportion which represents the amount appropriated for basic instruction subsidy divided by the computed basic instruction subsidy payable, provided the reduced amount is no less than the minimum guaranteed amount. In the 1979-1980 and 1980-1981 fiscal year, the gross allocation shall be no less than the gross allocation for the previous school year. The reduction fraction shall be applied to the base subsidy, poverty payments and density and sparsity payments except those density payments made under section 2502(f.1) of the School Code (24 P. S. § 25-2502(f.1)) and the guaranteed base subsidy under section 2592(b) of the School Code (24 P. S. § 25-2592(b)).

School Code—The Public School Code of 1949 (24 P. S. § § 1-101—27-2702).

Sparsity factor—Sparsity factor shall be assigned for those districts whose population is less than 50 per square mile as determined by the Secretary of Education from the most recent records of the United States Census Bureau. A school district qualifying under the sparsity factor shall be paid by the Commonwealth on account of excess expenditures per weighted average daily membership, not to exceed for the school year 1966-1967 $100, for the school year 1967-1968 $150, for the school year 1968-1969 $200, for the school year 1969-1970 through school year 1977-1978 $250, for the school year 1978-1979 and each school year thereafter $265 in excess of $400, an amount to be determined by multiplying the excess expenditures by the aid ratio or by .375, whichever is greater and by the number of weighted pupils, the amount to be in addition to other payments for the pupils; provided, however, a school district qualifying under the sparsity factor may, in lieu of the above payment, elect for any school year to be paid and the Commonwealth shall pay on account of excess expenditures per weighted average daily membership in excess of $400 a sum of $30 per weighted average daily membership, the amount to be in addition to other payments for the pupils.

Sparsity factor, modified—The ratio of its population per square mile to 50 subtracted from 2.00 and multiplied by the amount to which it would have been entitled had its population per square mile been less than 50.

WADM—weighted average daily membership—The average daily membership for all resident pupils in the various levels of instruction shall be multiplied by the weight for that level as indicated to obtain the weighted average daily membership. The sum of the products so obtained shall be the weighted average daily membership for the district. The weighted average daily membership used in computing the aid ratio shall include kindergarten, elementary and secondary pupils.

The provisions of this § 329.2 adopted May 25, 1979, effective May 26, 1979, 9 Pa.B. 1668; amended May 30, 1980, effective May 31, 1980, 10 Pa.B. 2156. Immediately preceding text appears at serial pages (42257) to (42258).