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Official Website

of the Commonwealth of Pennsylvania

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    School Finances

    Office of Comptroller Operations

    Welcome to the School Finance section of the PA Department of Education's website. This section is the product of a collaborative effort between the Office of the Budget's Comptroller Operations and the Department of Education, who together manage a wide variety of tasks.

     Included in these tasks are: the distribution of both state and federal funds to the LEA's of Pennsylvania, gathering financial information used in the calculation of subsidy funding, providing accounting guidance to the schools of Pennsylvania, and financial reporting to the federal government.

    It is our goal to have you find the content of our webpage informative, and easy to navigate. Any suggestions you may have will be gladly accepted at RA-schlfin@pa.gov 

    Actual Instruction 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 for each LEA is available in the AFR Reports menu within CFRS.

    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 RA-Schlfin@pa.gov

    School Finance within the Office of Comptroller Operations, calculates, certifies and issues Elementary and Secondary Tuition Rates on the PDE-2061 Form annually. The rates are calculated using financial information reported by each school district on the Annual Financial Report, PDE-2057. School districts can access their Certified Tuition Rate calculation through the Consolidated Financial Reporting System (CFRS).   

    School District Tuition Rates

    Use the links below to access a listing of all public school districts and their elementary and secondary tuition rates. 

    For Use During:​ 

    Questions regarding Tuition Rate calculations can be directed to RA-Schlfin@pa.gov

    Forms & Procedures

    Contact Information

    Commonwealth of Pennsylvania
    Office of Comptroller Operations
    Central Agencies School Finance
    555 Walnut Street - 9th Floor
    Harrisburg, PA 17101

    Ra-schlfin@pa.gov