General Fund Budget
2014-2015 Fiscal Year and 2015 Calendar Year
PDE-2028 is the uniform budget form required to be submitted to the Pennsylvania Department of Education (PDE) by all school districts, career and technology centers, charter schools, and special program jointures. The information on this page has been updated for 2014-2015 fiscal year and 2015 calendar year budget reporting. Software for prior years is available on our FTP site.
The Downloads section below contains links to the self-extracting Microsoft Access-based software, instruction manuals, and the Manual of Accounting.
Budget Adoption Deadlines
Preliminary Budget / Resolution Not to Exceed Index (school districts only)
School districts that operate on a fiscal year basis must adopt the 2014-2015 Preliminary General Fund Budget by February 20, 2014. PDE must receive the budget -- both electronically and on paper -- within five days of adoption or by February 24, 2014. In lieu of a preliminary budget, school districts may adopt a resolution pursuant to section 311(d)(1) of the Taxpayer Relief Act (SS Act 1 of 2006). The resolution must be adopted by January 30, 2014.
Final Budget (school districts, career and technology centers, charter schools, jointures)
The deadline for school districts, career and technology centers, charter schools, and special program jointures to adopt the 2014-2015 Final General Fund Budget is June 30, 2014. The deadline for submission to PDE is within 15 days of final adoption. The PDE-2028 is subject to the provisions of Section 2552.1 of the School Code.
The following links contain the 2014-2015 self-extracting Access software package and instruction
manuals. Please note that a full or runtime version of Microsoft Access 2010 is required.
User Manual Part 1 (PDF) 11-6-13
General instructions on installation and use of software package for all users;
includes instructions for submission of budget to PDE
Review "FTP Upload Procedures" for electronic submission instructions
User Manual Part 2 (PDF) 11-6-13
Detailed instructions on complex areas within the PDE-2028
User Manual Part 3 (PDF) 11-6-13
Specific instructions for using option to import revenue and expenditure data into database
Revenue function import list (PDF)
Expenditure function-object import list (PDF)
Chart of Accounts
Link to Office of Comptroller Operations website containing the Manual of Accounting,
which includes the Chart of Accounts (chapter 20).
Other Important Information
The following files contain excerpts from the Pennsylvania Public School Code pertaining to the required use of PDE-2028, limitations on unreserved undesignated fund balance, and school districts located in multiple counties.
24 PS 6-687(a) (PDF)
School code text referencing the annual budget, including required public inspection certification.
Fund Balance Limitations (PDF)
Information related to limits pursuant to 24 PS 6-688, enacted by Act 48 of 2003, pertaining to
school district limitations on ending unreserved undesignated fund balance (unassigned) when
raising real estate taxes (this pertains to final budget only).
Note: see Accounting Bulletin 2010-1 for information about new terminology for fund balance
24 PS 6-672.1 (PDF)
School code text related to school districts lying in more than one county or in more than one