▁ 2 0 0 8 - 0 9 . ▁In ▁ 2 0 0 7 , ▁the ▁Pennsylvania ▁per ▁pup il ▁total ▁exp end it ures ▁was ▁$ 1 2 , 7 5 9 . ▁The ▁U . S . ▁Census ▁Bureau ▁reports ▁that ▁Pennsylvania ▁spent ▁$ 8 , 1 9 1 ▁per ▁pup il ▁in ▁school ▁year ▁ 2 0 0 0 - 0 1 . ▁ ▁Res erves ▁In ▁ 2 0 0 8 , ▁the ▁district ▁reported ▁a ▁balance ▁of ▁$ 1 , 8 2 5 , 0 0 0 ▁in ▁its ▁un res erved - design ated ▁fund . ▁The ▁un res erved - undes ign ated ▁fund ▁balance ▁was ▁reported ▁as ▁$ 3 , 5 7 2 , 5 0 9 . ▁In ▁ 2 0 1 0 , ▁Sol an co ▁School ▁District ' s ▁administration ▁reported ▁an ▁increase ▁to ▁$ 3 , 2 5 5 , 0 2 3 ▁in ▁the ▁un res erved - undes ign ated ▁fund ▁balance . ▁The ▁district ▁reported ▁$ 1 , 8 2 5 , 0 0 0 ▁in ▁its ▁un res erved - design ated ▁fund ▁in ▁ 2 0 1 0 . ▁Pennsylvania ▁public ▁school ▁district ▁reserve ▁funds ▁are ▁divided ▁into ▁two ▁categories ▁– ▁designated ▁and ▁und es ign ated . ▁The ▁und es ign ated ▁funds ▁are ▁not ▁committed ▁to ▁any ▁planned ▁project . ▁Design ated ▁funds ▁and ▁any ▁other ▁funds , ▁such ▁as ▁capital ▁res erves , ▁are ▁allocated ▁to ▁specific ▁projects . ▁School ▁districts ▁are