![](data:image/svg+xml;base64,PD94bWwgdmVyc2lvbj0iMS4wIiBlbmNvZGluZz0iVVRGLTgiPz4KPHN2ZyB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciIHhtbG5zOnhsaW5rPSJodHRwOi8vd3d3LnczLm9yZy8xOTk5L3hsaW5rIiB3aWR0aD0iMTQ4Ny41cHQiIGhlaWdodD0iMTkyNXB0IiB2aWV3Qm94PSIwIDAgMTQ4Ny41IDE5MjUiIHZlcnNpb249IjEuMiI+CjxnIGlkPSJzdXJmYWNlNjUiPgo8L2c+Cjwvc3ZnPgo=)
area technical school teaching units based on the number of
pupils who are residents of districts participating in the area
technical school and are in average daily membership in the area
technical school. (ii) Expenses of the school district, joint
school district, area technical school, or such other school
district within the Commonwealth in which the districts' pupils
are educated, as the case may be, on account of instruction,
auxiliary agencies and coordinate activities, operation of
school plant, maintenance of school plant, and fixed charges,
and each separately for elementary and for secondary schools,
per teaching unit, calculated by dividing the sums of (a), (b),
(c), (d), and (e) below by the numbers of elementary, secondary,
joint elementary, joint secondary, and area technical school
teaching units, respectively, based on the number of all pupils
on an equivalent full-time basis in average daily membership in
the public schools of the district, or joint district, or the
area technical school, or other school district within the
Commonwealth in which pupils of the district are educated, as
the case may be; (a) expenses of instruction, to include
salaries of supervisors and other expenses of supervisors,
salaries of principals and principals' clerks, supplies of the
principals' offices, other expenses of supervision, teachers'
and teacher-librarians, salaries, textbooks, library books,
supplies used in instruction including library supplies,
expenses of attending teachers' institutes, commencement
exercise and exhibit expenses, and other expenses of
instruction, (b) expenses of auxiliary agencies and coordinate
activities, to include salaries, books, repairs, replacements,
and other expenses of public libraries, and non-reimbursable
transportation and board and lodging in lieu of transportation,
20230HB0301PN1035 - 17 -
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