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,
and provisions for tubercular and undernourished children,
community lectures, social centers and recreation, enforcement
of attendance, and other expenses of auxiliary agencies and
coordinate activities, (c) expenses of operation of school
plant, to include wages of janitors and other employes, fuel,
water, light, power, janitors' supplies, care of grounds,
services other than personal, telephone rental, and other
expenses of operation, (d) expenses of maintenance of school
plant, to include upkeep of grounds, repair of buildings,
repairs and replacements, heating, plumbing, lighting, apparatus
used in instruction, furniture, and other equipment, (e)
expenses of fixed charges, to include payments made to the
retirement board, rent, all insurance, and other fixed charges:
Provided, That the actual instruction expense for elementary
teaching unit for district pupils educated in the elementary
grades of a laboratory school of a State-owned college and the
actual instruction expenses for secondary teaching unit for
district pupils educated in the high school grades of a
laboratory school of a State-owned college shall be computed by
(i) dividing the total amount of money paid to the State-owned
college by the resident district for the education of all
resident elementary children enrolled in a laboratory school of
a State-owned college by the number of such elementary teaching
units based on the total number of such resident children in
average daily membership in the laboratory school, (ii) dividing
the total amount of money paid to the State-owned college by the
resident district for the education of all resident secondary
children enrolled in a laboratory school of a State-owned
college by the number of such secondary teaching units based on
the total number of such resident children in average daily
membership in the laboratory school. The teaching units are
computed on the basis of thirty (30) equivalent full time
elementary children and twenty-two (22) equivalent full time
secondary children.
2023/90DMS/HB0027A02429 - 39 -
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