Pennsylvania Statutes Title 53 P.S. Municipal and Quasi-Municipal Corporations § 6926.312. Adoption of annual budgets

(a) Adoption.--Beginning January 1, 2006, except as provided under section 671(b) of the Public School Code,  1 each board of school directors shall adopt its annual budget for the following fiscal year no later than the last day of the fiscal year before the fiscal year in which the budget takes effect.

(b) Contents.--The annual budget shall include estimated revenues and expenditures and any proposed tax rates and be prepared on a uniform form furnished by the department.

(c) Public inspection.--The board of school directors shall print the annual budget and make it available for public inspection at least 20 days prior to its adoption.  The board of school directors shall give public notice of its intent to adopt the annual budget at least ten days prior to adoption and may hold a public hearing prior to its adoption.