 For the 2012-13 budget year, Penn Manor School Board did not apply for exceptions to exceed the Act 1 Index.In 2012-13, all Pennsylvania school districts were required to make a 12.36% of payroll payment to the teacher's pension fund (PSERS).For 2012-2013 budget year, 274 school districts adopted a resolution certifying that tax rates would not be increased above their index; while 223 school districts adopted a preliminary budget leaving open the option of exceeded the Index limit.