See other bills
under the
same topic
PRINTER'S NO. 2776
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
2362
Session of
2022
INTRODUCED BY PENNYCUICK, RYAN, BERNSTINE, C. WILLIAMS, HAMM,
SMITH, ROSSI, LEWIS, HELM, STAATS, HENNESSEY AND LEWIS
DELROSSO, MARCH 8, 2022
REFERRED TO COMMITTEE ON EDUCATION, MARCH 8, 2022
AN ACT
Providing for the posting of annual financial information for
public school entities.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Short title.
This act shall be known and may be cited as the Public School
Web Accountability and Transparency (SchoolWATCH) Act.
Section 2. Definitions.
The following words and phrases when used in this act shall
have the meanings given to them in this section unless the
context clearly indicates otherwise:
"Administrative staff." Employees of a public school entity
that include, but are not limited to, superintendents, assistant
superintendents, deputy superintendents, principals, assistant
principals, supervisors, managers, directors and coordinators.
"Area career and technical school." As defined in section
1841 of the Public School Code of 1949.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
"Average daily membership." As defined in section 2501 of
the Public School Code of 1949.
"Charter school." As defined in section 1703-A of the Public
School Code of 1949.
"Charter school entity." A charter school, cyber charter
school or regional charter school as defined in section 1703-A
of the Public School Code of 1949.
"Cyber charter school." As defined in section 1703-A of the
Public School Code of 1949.
"Department." The Department of Education of the
Commonwealth.
"Expenditures." As defined in section 602-A of the Public
School Code of 1949.
"Facilities acquisition and construction expenditures."
Expenditures related to the purchase or improvement of land,
buildings, service systems and built-in equipment.
"General fund balance." The balance in a public school
entity's general fund, which shall not include nonspendable and
restricted fund balances.
"Instructional expenditures." Expenditures related to all
those activities dealing directly with the interaction between
teachers and students and related costs, which can be directly
attributed to a program of instruction.
"Market value/personal income aid ratio." A school
district's combined market value and personal income wealth per
pupil relative to the State average. The following apply:
(1) For an area career and technical school, this amount
shall be calculated based on the sum of market value and
personal income wealth data for each of the area career and
technical school's component school districts.
20220HB2362PN2776 - 2 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
(2) For a charter school or regional charter school,
this amount shall be calculated based on the sum of market
value and personal income wealth data for each school
district that granted a charter to the charter school or
regional charter school under section 1717-A or 1718-A of the
Public School Code of 1949.
(3) For a cyber charter school, this amount shall be
calculated based on the sum of market value and personal
income wealth data for the school district in which the cyber
charter school's administrative offices are located.
"Noninstructional expenditures." Expenditures related to
activities concerned with providing noninstructional services to
students, staff or the community.
"Other financing uses." Current debt service expenditures
and other expenses such as the refunding of debt and transfers
of money from one fund to another.
"Public School Code of 1949." The act of March 10, 1949
(P.L.30, No.14), known as the Public School Code of 1949.
"Public school entity." Any of the following:
(1) An area career and technical school.
(2) A school district.
(3) A charter school entity.
"Regional charter school." As defined in section 1703-A of
the Public School Code of 1949.
"School district." As defined in section 102 of the Public
School Code of 1949.
"School performance profile." A comprehensive overview of
student academic performance in a public school entity compiled
annually by the department.
"Support services expenditures." Expenditures related to
20220HB2362PN2776 - 3 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
those services that provide administrative support, technical
support, including, but not limited to, guidance and health, and
logistical support to facilitate and enhance instruction.
Section 3. 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 the 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
20220HB2362PN2776 - 4 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
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 all information as a "View Fiscal Information"
icon located on a School Performance Profile that the
department shall compile annually for each public school
entity.
(2) Post all information in a location and manner that
is easily accessible to the public.
20220HB2362PN2776 - 5 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
(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 2020-
2021 fiscal year, post the information required under
subsection (a)(1) for at least the most recent three fiscal
years for which the 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
section.
(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.
Section 4. Effective date.
This act shall take effect immediately.
20220HB2362PN2776 - 6 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28