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PETITION BOARD SCHOOL DIRECTORS FORT CHERRY SCHOOL DISTRICT (04/02/82)

decided: April 2, 1982.

IN RE: PETITION OF THE BOARD OF SCHOOL DIRECTORS OF THE FORT CHERRY SCHOOL DISTRICT, WASHINGTON COUNTY, PA. FOR AUTHORITY TO LEVY TAX RATES ETC. BOARD OF SCHOOL DIRECTORS OF THE FORT CHERRY SCHOOL DISTRICT, APPELLANT


Appeal from the Order of the Court of Common Pleas of Washington County in case of In Re: Petition of the Board of School Directors of the Fort Cherry School District, Washington County, Pa., for authority to levy tax rates in accord with those prescribed by 72 P.S. § 5453.602 and/or authority to fund unfunded debt in the sum of $250,000.00, No. 52 June Term, 1981 A.D.

COUNSEL

Robert T. Crothers, with him Mary Drake Korsmeyer, Peacock, Keller, Yohe, Day & Ecker, for appellant.

No appearance for appellee.

Judges Craig, MacPhail and Doyle, sitting as a panel of three. Opinion by Judge Craig.

Author: Craig

[ 65 Pa. Commw. Page 604]

The Board of School Directors of the Fort Cherry School District (district) appeals a Washington County Common Pleas Court decision denying its petition for authorization to issue general obligation bonds or notes based upon the "unfunded debt" provisions of the Local Government Unit Debt Act.*fn1 We affirm.

[ 65 Pa. Commw. Page 605]

Although the district's petition originally alleged that it had a projected unfunded debt for the 1980-81 school year of $171,000 for "current operating expenses then due and owing," the district business manager testified at the June 26, 1981 hearing on its petition that the projected fund deficit had reached $190,378.*fn2

In view of the district's practice of preparing certain annual budget control reports on a cash basis while having its general financial reports prepared on an accrual basis, Judge Rodgers, of the common pleas court, held that the district had "been operating on cash rather than an accrual basis [of accounting]*fn3 at the time of passing its relevant annual budgets and setting its tax levies."

[ 65 Pa. Commw. Page 606]

After summarizing the district's presentation of evidence,*fn4 Judge Rodgers reviewed our decision in

[ 65 Pa. Commw. Page 607]

    earned and owing for the school year 1980-81, in an amount in excess of Two Hundred Thousand Dollars ($200,000.00), (T. 101), but this amount ...


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