▁Department ▁of ▁Education ▁( P DE ). ▁An ▁annual ▁operating ▁budget ▁is ▁prepared ▁by ▁school ▁district ▁administrative ▁officials . ▁A ▁uniform ▁form ▁is ▁furn ished ▁by ▁the ▁P DE ▁and ▁submitted ▁to ▁the ▁board ▁of ▁school ▁direct ors ▁for ▁appro val ▁prior ▁to ▁the ▁beginning ▁of ▁each ▁fis cal ▁year ▁on ▁July ▁ 1 . ▁ ▁Under ▁Pennsylvania ' s ▁Tax p ayer ▁Rel ief ▁Act , ▁Act ▁ 1 ▁of ▁the ▁Special ▁Session ▁of ▁ 2 0 0 6 , ▁all ▁school ▁districts ▁of ▁the ▁first ▁class ▁A , ▁second ▁class , ▁third ▁class ▁and ▁fourth ▁class ▁must ▁adopt ▁a ▁pre lim inary ▁budget ▁proposal . ▁The ▁proposal ▁must ▁include ▁estimated ▁reven ues ▁and ▁exp end it ures ▁and ▁the ▁proposed ▁tax ▁rates . ▁This ▁proposed ▁budget ▁must ▁be ▁considered ▁by ▁the ▁Board ▁no ▁later ▁than ▁ 9 0 ▁days ▁prior ▁to ▁the ▁date ▁of ▁the ▁election ▁immediately ▁preceding ▁the ▁fis cal ▁year . ▁The ▁pre lim inary ▁budget ▁proposal ▁must ▁also ▁be ▁printed ▁and ▁made ▁available ▁for ▁public ▁ins pection ▁at ▁least ▁ 2 0 ▁days ▁prior ▁to ▁its ▁ad option . ▁The ▁board ▁of ▁school ▁direct ors ▁may ▁hold ▁a ▁public ▁hearing ▁on ▁the ▁budget , ▁but ▁are ▁not ▁required ▁to ▁do ▁so . ▁The ▁board ▁must ▁give ▁at ▁least ▁ 1 0 ▁days ’ ▁public ▁notice ▁of ▁its ▁intent ▁to ▁adopt ▁the ▁final ▁budget ▁according ▁to ▁Act ▁ 1 ▁of ▁ 2 0 0 6 . ▁ ▁In ▁ 2 0 1 1 , ▁the ▁average ▁teacher ▁sal ary